Section 185 in Uttar Pradesh Municipal Corporation Act, 1959
185. Amount of Betterment tax.
- The Betterment tax shall be an amount equal to one-half of the difference between the market value of the land on the date specified in the public notice under sub-section (2) of Section 187 and the market value of such land on or immediately before the date on which the scheme was finally notified under Chapter XIV:Provided that for the purposes of calculation under this section the land shall be treated as free of all buildings.
