(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 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 specified, the assessment shall be final.
Betterment charges.
Notice to persons liable for betterment charges.
32 [Act No. XLVI of 1956]
(4) If the person concerned does not accept the assessment proposed by the Board, the matter shall be referred to the Tribunal.
(5) The Tribunal shall, after holding an inquiry and after hearing the person concerned, assess the amount of the betterment charges payable by the person:
Provided that the amount of the betterment charges assessed by the Board shall not be questioned in the Tribunal merely on the ground that the increase in the value of the land from the execution of the scheme as determined by the Board was in part due to reasons unconnected with the scheme.