(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 before the expiry of the period within which such person is required to appear before the Board without hearing such person, the Board shall proceed to assess the amount of betterment charges.
(3) Where the assessment of betterment charges proposed by the Board is accepted by the person concerned within the period prescribed, the assessment shall be final.
(4) If the person concerned does not accept the assessment proposed by the Board, the matter shall be referred to the Government.
(5) The Government shall, after hearing the person concerned and after holding an inquiry, if any, as may be necessary, assess the amount of the betterment charges payable by the person.