Gujarat Provincial Municipal Corporations Act, 1949
Where an improvement scheme has provided for the levy of a betterment charge pursuant to sub-section (2) of section 271, or where the Commissioner has declared a betterment charge to be levyable under sub-section (4) of sections 284R such betterment charge shall be an amount equal to one-half of the increase in value of the land and shall be calculated, in the case of an improvement scheme upon the amount by which the value of the land on completion of the execution of the scheme exceeds the value of the land at the time of the publication of the notification made under section 272 and in the case of clearance or re-development area, upon the amount by which the value of the land on completion of the clearance or re-development of the area exceeds the value of the land at the date of the resolution of the Corporation under section 280 or section 284E declaring that area to be clearance area or a re-development area, as the case may be.