Section 32(2) in The Jammu and Kashmir Development Act, 1970
(2)Such betterment charge shall be an amount-(i)in respect of any property situate in a zone equal to one third of the amount, and(ii)in respect of property situate in any other area not exceeding one-third of the amount, by which the value of the property by the completion of the execution of the development estimated as if the property were clear of buildings, exceeds the value of the property prior to such execution estimated in like manner:Provided that in levying betterment charges on any property under clause (ii), the Authority shall have regard to the extent and nature of benefit accruing to the property from the development and such other factors as may be prescribed by rules made in this behalf.
