Section 41 in Assam Town and Country Planning Act, 1959
41. Levy of betterment fee.
(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.(2)The betterment fee shall be an amount equal to twenty percent in case of residential holdings so long the original owners use for their residence and equal to fifty percent in case of non-residential areas and will be realised in five equal instalments.Explanation. - The increase in value for the purpose of this Section shall be the increase in the market prices in between the date on which a notification under sub-section (1) of section 15 has been issued and the date on which the execution of the scheme ahs been substantially completed.
