(1) The Board shall give notice in the prescribed form to any person, who is the owner of or has interest in the land in respect of which the betterment charges are to be levied and shall give such person an opportunity to be heard.
(2) After hearing such person or if such person fails to appear after the expiry of the period within which such person is required to appear before the Board, the Board shall proceed to assess lhe amount of betterment charges.
(3) Where the assessmenl o, bettermenl charges proposed by the Board is accepted by the person concerned within the period prescribed, the assessment shall be final.
(4) ll the person concerned does not accept the assessment proposed by the Board, the matter shall be referred to the Tribunal.
(5) The Tribunal shall, atter holding an enquiry and alter hearing the person concerned, assess the amount of the betterment charges payable by the person.