The Betterment tax shall be an amount equal to one-half of the difference between the market value of the land on the date specified in the public notice under sub-section (2) of section 187 and the market value of such land on or immediately before the date on which the scheme was finally notified under Chapter XIV :\br @s Provided that for the purposes of calculation under this section the land shall be treated as free of all buildings.\br @s
Section 185: Amount of Betterment tax
The Uttar Pradesh Municipal Corporation Act, 1959State Act of Uttar Pradesh · Act 2 of 1959
Where this provision sits
| Act | The Uttar Pradesh Municipal Corporation Act, 1959 |
|---|---|
| Section | 185 |
| Marginal note | Amount of Betterment tax |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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