Section 186 in Uttar Pradesh Municipal Corporation Act, 1959
186. Payment of Betterment tax.
- Where a Corporation has imposed a tax mentioned in clause (f) of sub-section (2) of Section 172 every owner of land mentioned in Section 184 or any person, having an interest therein in respect of the increase in the value of such land, shall in the manner hereinafter provided pay to the Corporation such Betterment tax as may be determined by Municipal Commissioner.
