Section 106B(3)(a) in West Bengal Town and Country (Planning and Development) Act, 1979
(a)When it appears to the Development Authority that an improvement scheme is sufficiently advanced to enable the amount of the betterment fee to be determined, the Development Authority shall, by a resolution passed in this behalf, declare that for the purpose of determining such fee the execution of the scheme shall be deemed to have been completed and shall thereupon give notice in writing to every person whose name appears in the municipal assessment-book as being preliminary liable to pay the owner's share of the consolidated rate, or the rate on the annual value of holdings, as the case may be in respect of any land which the Development Authority propose to recover a betterment fee on whom a notice in respect of the land to be assessed has been served.