Section 106B(3) in West Bengal Town and Country (Planning and Development) Act, 1979
(3)(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.(b)The Development Authority shall then assess the amount of betterment fee payable by each person concerned after giving such person an opportunity to be heard and such person shall, within three months from the date of receipt of notice in writing of such assessment from the Development Authority, inform the Development Authority by a declaration in writing whether he or she accepts or dissents from the assessment.(c)When the assessment proposed by the Development Authority is accepted by the person concerned within the period specified in sub-clause (b), such assessment shall be final.(d)If the person concerned dissents from the assessment made by the Development Authority or fails to give the Development Authority the information required by sub-clause (b) within the period specified therein, the matter shall be determined by the Development Authority:Explanation. - For the purpose of this section, the expression "improvement scheme" means an improvement scheme which may be of one of the following types or a combination of any two or more of such types or any of the special features thereof, that is to say,-(a)a general improvement scheme,(b)a street scheme,(c)a housing accommodation scheme,(d)a re-housing scheme.]