Section 139(2) in Punjab Regional and Town Planning and Development Act, 1995
(2)(a)Where no other mode of recovery of the cost of any scheme prepared by the Authority under Chapter XII is provided under this Act, the Authority may levy development charge not exceeding the amount of total cost of amenities already provided or proposed to be provided in future with a view to recover the cost of such amenities.(b)The development charge may also be levied on the institution, or change of, use of land or building or on the carrying out of any development in the planning area :Provided that different rates of development charge may be levied for different parts of the planning area and for different uses :Provided further that no development charge shall be levied on institution, or change of, use of any land or building vested in or under the control or in possession of, the Central Government or the State Government.