Section 52 in THE UTTAR PRADESH AVAS EVAM VIKAS PARISHAD ADHINIYAM, 1965
52. Notice of demand. - (1) When the amount of betterment fee has been assessed under section 51, the Board shall by notice require the assessee to pay the betterment fee so assessed in such annual instalments, not exceeding ten, and by such dates as may be fixed in this behalf:
Provided that an assessee may at any time pay the entire amount of the betterment fee of of the balance then due, and in such case, he may be allowed such rebate as may be prescribed.(2)Where any instalment of betterment fee is not paid by the date fixed under sub-section (1), interest at such rate, not exceeding six per cent. per annum, as may be prescribed, shall be payable by the assessee from such date and shall be deemed to be . part of the betterment fee.
