Gujarat Provincial Municipal Corporations Act, 1949
(1) When by the clearance or re-development of an area as provided for under sections 284A or 284F and 284G respectively any land will, in the opinion of the Commissioner, be increased in value, the Commissioner may declare that a betterment charge shall be leviable in respect of the increase in value of the land resulting from such clearance or re-development. (2) Before declaring that a betterment charge shall be leviable under sub-section (1), the Commissioner, shall serve on every person whose name appears in the Commissioner's assessment book as primarily liable for the payment of property taxes leviable under this Act on any land or building or part of a building affected by the proposed levy of betterment charge a notice of his intention to declare a betterment charge in respect of the land, and specifying the time within which, and the manner in which objections thereto, can be made to the Commissioner. (3) The Commissioner shall submit to the Standing Committee any objections received under sub-section (2) and any suggestions he may wish to make in that respect. (4) The Standing Committee shall, after consideration of any of such objections and suggestions, make such modifications in respect of the proposed betterment charge as it thinks fit, and the Commissioner shall thereafter declare that the betterment charge, either with or without modifications, shall be leviable.