Section 354UA(2) in The Mumbai Municipal Corporation Act, 1888
(2)Before declaring that a betterment charge shall be leviable under sub-section (1), the Commissioner, shall serve on every person whose name appears in the Commissioner's assessment book as primarily liable for the payment of property taxes leviable under this Act on any land or building or part of a building affected by the proposed levy of betterment charge a notice of his intention to declare a betterment charge in respect of the land, and specifying the time within which, and the manner in which objections thereto, can be made to the Commissioner.
