(1) A person liable to pay Betterment tax may at his option instead of paying thereof to the 2Corporation, execute an agreement with the 2Corporation to leave the said payment outstanding as a charge on his interest in the land, subject to the payment in perpetuity of interest at the rate of 6 per cent per annum.\br @s (2) A person who has exercised his option under sub-section (1) may, at any time, subject to his giving six months’ notice of his intention, pay the amount of Betterment tax assessed under section 188.\br @s
Section 189: Alternative to payment 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 | 189 |
| Marginal note | Alternative to payment of Betterment tax |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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