Section 23 in Karnataka Urban Development Authorities Act, 1987
23. Recovery of betterment tax.
- Where any person liable to pay betterment tax fails to pay the same within the time specified by the Authority or makes default in payment of two consecutive instalments or any three installments, the Authority shall be entitled to recover the whole or part of the amount due together with interest from the said person or his successor-in -interest in such land in the manner provided by the Karnataka Municipal Corporation Act, 1976 or the Karnataka Municipalities Act, 1964 for the recovery of taxes and if the said money is not so recovered, the Commissioner may, after giving public notice of his intention to do so and not less than one month after the publication of such notice, sell the land or the interest of the said person or his successor-in-interest in such land by public auction and may deduct the said money and the expenses of the sale from the proceeds of the sale, and shall pay the balance, if any, to the defaulter.
