22.
(1) The land betterment charges officer shall. by notice sent by registered post inform every person liable to pay a land betterment charge under section 21. of the amount payable by such person as land betterment charge, and the number of instalments, if any, such amount is payable in, and demand the payment of the same. |
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(2) Every notice sent under subsection (1) shall also contain the name of the land in respect of which the land betterment charge is payable, the extent thereof, the year in respect of which such land betterment charge Is payable, the name of the person liable to pay such land betterment charge, and the capacity In which he Is liable to do so, whether as owners permit-holder or tenant, the name of the development project in relation to which the benefited area in which such land is situated has been declared, and the date or dates before which the amount of such land betterment charge or an installment thereof shall be payable. |
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(3) Where any person liable to pay a land betterment charge fails to pay the amount of such land betterment charge or where payment in instalments has been allowed, an installment thereof, on the date specified in a notice sent under subsection (1) for the payment of such amount or such installment, as the case may be, such person shall be liable to a surcharge of ten per centum of such amount or the amount of such Installment, as the case may be. |
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