Section 60 in The Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973
60. Mode of levy.
(1)On completion of the town development scheme, the Town and Country Development Authority, shall, by a notice in such form and published in such manner as may be prescribed, declare the fact of such completion and of its intention to levy development charges in the area covered by the scheme, calling upon owners of land liable to pay development charges to submit objection, if any, within such period which shall not be less than thirty days from the date of publication of the notice, and to such authority as may be specified in the notice.(2)The authority specified in the notice shall after giving the objectors an opportunity to be heard, forward the report to the Town and Country Development Authority.(3)On receipt of the report under sub-section (2) the Town and Country Development Authority shall pass such orders thereon as it may consider fit.(4)The Town and Country Development Authority shall, not later than three months after the publication of a notice declaring its intention to levy development charges, issue a notice in the prescribed form, assessing the charges due from every' person affected by the levy' of the charges.(5)Where the assessment is accepted it shall be final. If however, the assessment is not accepted, the person aggrieved may, within thirty days of the publication of notice, file an application in writing before the Revenue Officer not below the rank of a Sub-Divisional Officer as may be authorised by the State Government in this behalf.(6)The Revenue Officer may, after giving the applicant and the Town and Country Development Authority an opportunity to be heard, pass such orders on the application as he may deem fit under the circumstances and order so passed shall be final.(7)On final determination of the assessment the Town and Country Development Authority shall cause a notice to be served on each assessee, asking him to pay the development charges within a period of sixty days from the date of receipt of the notice by him.(8)Any payment made after the expiration of the period specified in the notice under sub-section (7) shall carry simple interest at 5 per centum per annum as from the date of the receipt of the notice by the assessee.(9)The Town and Country Development Authority may, on an application made to it in that behalf, permit assessee to make payment of development charges in annual instalments not exceeding five, and fix a date by which each instalment shall be payable.,(10)Where permission is granted to make payment in instalments the amount of development charges shall carry a simple interest at seven per centum per annum as from the date of the receipt of notice under sub-section (7) and the interest due shall be payable along with each instalment.
