Section 106B in West Bengal Town and Country (Planning and Development) Act, 1979
106B. [ Levy, assessment and recovery of betterment fee. [Inserted by West Bengal Act No. 15 of 2017, dated 31.3.2017.]
(1)When by making of any improvement scheme, any land in the area betterment fee comprised in the scheme within ward No. 1 (one) to ward No. 100 (hundred) as mentioned in Schedule I to the Kolkata Municipal Corporation Act, 1980, which is not required for the execution thereof, will, in the opinion of the Development Authority, be increased in value, the Development Authority, in framing the scheme, may, in lieu of providing for the acquisition of such land, declare that a betterment fee shall be payable by the owner of the land or any person having an interest therein in respect of such increase in value of the land resulting from the execution of the scheme.(2)Such betterment fee shall be an amount equal to one-half of the increase in value of the land resulting from the execution of the scheme, and shall be calculated upon the amount by which the value of the land on the completion of the execution of the scheme estimated as if the land were clear of the buildings exceeds the value of the land prior to the execution of the scheme estimated in like manner.(3)(a)When it appears to the Development Authority that an improvement scheme is sufficiently advanced to enable the amount of the betterment fee to be determined, the Development Authority shall, by a resolution passed in this behalf, declare that for the purpose of determining such fee the execution of the scheme shall be deemed to have been completed and shall thereupon give notice in writing to every person whose name appears in the municipal assessment-book as being preliminary liable to pay the owner's share of the consolidated rate, or the rate on the annual value of holdings, as the case may be in respect of any land which the Development Authority propose to recover a betterment fee on whom a notice in respect of the land to be assessed has been served.(b)The Development Authority shall then assess the amount of betterment fee payable by each person concerned after giving such person an opportunity to be heard and such person shall, within three months from the date of receipt of notice in writing of such assessment from the Development Authority, inform the Development Authority by a declaration in writing whether he or she accepts or dissents from the assessment.(c)When the assessment proposed by the Development Authority is accepted by the person concerned within the period specified in sub-clause (b), such assessment shall be final.(d)If the person concerned dissents from the assessment made by the Development Authority or fails to give the Development Authority the information required by sub-clause (b) within the period specified therein, the matter shall be determined by the Development Authority:Explanation. - For the purpose of this section, the expression "improvement scheme" means an improvement scheme which may be of one of the following types or a combination of any two or more of such types or any of the special features thereof, that is to say,-(a)a general improvement scheme,(b)a street scheme,(c)a housing accommodation scheme,(d)a re-housing scheme.]
