(1)The Board shall, at any time after a month of the publication of the notification under sub-section (5) of Section 32, assess the amount of betterment tax payable by every individual owner of land, and shall serve a notice on him in writing in the prescribed manner, specifying the amount of tax payable by him the details of calculation, the instalments if any which payment may be made, to date or dates on or before which payment of the full amount of the installment shall be made, and the authority to whom payment shall be tendered.
