Section 187 in Uttar Pradesh Municipal Corporation Act, 1959
187. Notice of levy of Betterment tax.
(1)The State Government shall, by notification in the Official Gazette, declare the date on which a scheme shall be deemed to have been completed.(2)Within one year of the date of the completion of the scheme declared in sub-section (1), the Municipal Commissioner shall give public notice of the intention of the Corporation to levy a Betterment tax from a specified date.
