Section 38A(1) in U.P. Urban Planning and Development Act, 1973
(1)where in any development area. The land use of a particular land is change as a result of amendment of Master Plan or Zonal Development Plan under section 13, the Authority shall be entitled to levy land use conversion charge on the owner of such land and in such manner and at such rates as may be prescribed;Provided that the land use conversion charge shall be recovered from the owner of land by the Authority prior to final notification under subsection (4) of section 13 of this Act;Provided further that where the land use of a particular land is changed as a result of coming into operation of Master Plan or Zonal Development Plan, no land use conversion charge shall be levied upon the owner of such land.
