Section 50C(2) in The Punjab Town Improvement Act, 1922
(2)(a)The State Government may make rules for the assessment and collection of the betterment contribution and subject to such rules and the provisions of sections 74, 81, 84, 85 and 86 of the Punjab Municipal Act, 1911, with such adaptations as are necessary to render these provisions consistent with those of this Act, it shall be assessed and collected in the same manner as if it were a tax imposed by a Municipal Committee in respect of immovable property;(b)Lands and buildings exempt from municipal or State taxation shall also be exempt from any betterment contribution.]
