Section 106B(1) in West Bengal Town and Country (Planning and Development) Act, 1979
(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.