Section 114A(15) in The West Bengal Panchayat Act, 1973
(15)In accordance with the provisions of this section and the rules made thereunder and subject to such conditions [as may be laid down by the Panchayat Samiti, or the authority, person or persons empowered under sub-section (1)] [Words, figure and brackets substituted for the words, figure and brackets 'as may be laid down In the notification under sub-section (1)' by W.B. Act 18 of 1994.] a Panchayat Samiti, shall levy a charge (hereinafter called the development charge) on the carrying out of any development or change of use of land, for which permission is required under this section, in the whole or any part of the area covered by the notification under sub-section (1) at a rate not exceeding those specified in the rules in this behalf by the State Government:Provided that the rates may be different for different parts of the area under notification under sub-section (1):Provided further that the charge shall be leviable on any person who undertakes or carries out such development or changes any such use:Provided also that no development charge shall be levied on development, or change of use, of any land vested in or under the control or possession of the Central Government, the State Government or any local authority:Provided also that the State Government may, by rules, provide for the exemption from the levy of development charge of any development or change of any use of any land specified in the rules.
