Section 188(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)The Municipal Commissioner shall at any time after one month from the publication of such notice assess the amount of Betterment tax payable by the person concerned and shall give a notice in writing to such person stating the amount of the tax and the instalments, if any, and the dates on which the tax shall be paid together with such other particulars as may be necessary.
