Section 33(5) in U.P. Urban Planning and Development Act, 1973
(5)The cess referred to in Sub-section (4) shall be equivalent to the expenses incurred by the Authority or the agency employed by it in providing the amenity or carrying out the development, together with interest at such rate as the State Government may by order fix, from the date of completion of the work until payment, and shall be assessed land levied on all the owners of the land in proportion to the respective areas of land owned by them.
