Section 62(1) in The Orissa Development Authorities Act, 1982
(1)The costs of the town planning scheme shall be met wholly or in part by a contribution to be levied by the Authority on each final plot included in the final town planning scheme calculated in proportion to the increment which is estimated to accrue in respect of such plot by the Valuation Officer Provided that-(i)where costs of the town planning scheme does not exceed half the increment, the costs shall be met wholly by a contribution ; and(ii)where it exceeds half the increment, to the extent of half the increment it shall be met by a contribution and the excess shall be borne by the Authority;(iii)where a plot is subject to a mortgage with possession or to a lease, the Valuation officer shall determine in what proportion the mortgage or lease on the one hand and the mortgagor or lessor on the other hand shall pay such contribution;(iv)no such contribution shall be levied on a plot used, allotted or reserved for a public purpose or for the purpose of the Authority which is sole beneficial to the owners of land or residents within the area of the town planning scheme;(v)the contribution levied on a plot used, allotted or reserved for a public purpose or for the purpose of the Authority which is beneficial partly to the owners of land or residents within the area of the town planning scheme and partly to the general public shall be calculated in proportion to the benefit estimated to accrue to the general public from such use, allotment or reservation.
