Section 41(1) in Assam Town and Country Planning Act, 1959
(1)Every property which has increased in value due to its inclusion within an area under a plan or a scheme or due to the execution of such schemes shall be charged with a betterment fee :Provided that no such fee shall be levied on such public and or building as are used for charitable, religious and educational purposes or for places of non-professional entertainment and recreation.
