(l) The person liable to pay a betterment tax may, it has option, instead of making either a lump-sum payment or payment by inStalments where allowed by the Board, execute an agreement with the Board or any other authority specially authorised by the State Government in this behaif, to leave the said liability outstanding as a charge on his interestin the land subject to the pavement in perpetuity of interest at the rate of 6% per annum.
(2) A person who has exercised his option under sub-section
(1) may at any time after giving six months notice of his intention so to do, redeem the charge of paying the assessed amount of betterment tax 01‘ such part of it as may have been outstanding against him at the time he executed the agreement under sub-section (1).
36. Arrears of betterment tax shall be realised in the manner provided for the recovery of arrears of land revenue.
Asmsment of Betterment tax.
Betterment” tax may at option of the owner of land be made a charge on his‘interest in the land.
Arrears of betterment tax to be recovered as arrears, of land revenue;
Appropriation of the proceeds of betterment tax.
Prevention of cover structure of view or distraction of attention ofpersons using any highway.
24 5' 37' The proceeds of the betterment tax, levied in any area, shall after deductlon of the assessment and coltection charges, be made "over by the Board to the ProvincialGovernment may direct.
PART IV MISCELLANEOUS AND SUPPLEMENTAL PROVISIONS
CHAPTER—IX SUPPLEMENTAL PROVISIONS TO SECURE SAFETY OF TRAFFIC AND PREVENTION OF DAMAGE TO HIGHWAY