Chapter VII LEVY, ASSESSMENT AND RECOVERY OF DEVELOPMENT CHARGES.

Levy of development charges.

an appropriate authority may, with the previous sanction of the State Government, by notification, levy a development charge on lands and buildings within the development area at such rate, not exceeding the maximum rates specified in section 100, as it may determine:

Provided that different rates of development charges may be specified for different parts of the development area and for different uses.

100. (1) (a) The development charges on lands and buildings leviable under section 99 shall be assessed with reference to their use for different purposes such as :- Rates of development charges.

1. (i) Industrial;
2. (ii) Commercial;
3. (iii) Residential; and
4. (iv) Miscellaneous.

1. (b) In classifying the lands or buildings under any of the purposes mentioned in clause (a), the predominant purpose for which such lands and buildings are used shall be the main basis.

1. (2) The rates of development charges shall be determined-
   • (a) in the case of land, at a rate to be specified per hectare, and
   • (b) in the case of a building, at a rate to be specified per square metre of the floor area of the building : Provided that no such rate shall exceed 1[ten lakes rupees] per hectare in the case of development of land, and 1[one hundred rupees] per square metre the case of development of a building : Provided further that where land appurtenant to a building is used for any purpose independent of the building, development charge may be levied separately for such use also. Assessment and recovery of development charges. 101. (1) Any person who intends to carry out any development or institute or change any use of any land or building for which permission is required under this Act, whether he has applied for such permission or not, and any person who has commenced the carrying out of any such development or has carried out such development or instituted or changed any such use shall apply to the appropriate authority, within such time and in such manner as may be prescribed, for the assessment of development charges payable in respect thereof.
2. (2) On an application being made under sub-section (1), or if no such application is made, after serving a notice in writing on the person liable to such payment, the appropriate authority shall, after giving the person concerned an opportunity of being heard, and after calling for a report in this behalf from the officer concerned of the authority, determine whether or not any development charge is leviable in respect of that land or building as a result of the carrying out of such development or institution of use, the amount payable, and fix a date by which such payment shall be made.
3. (3) On the determination of the development charge leviable on any land or building under sub-section (2), the authority shall give to the person liable to pay such charge a notice in writing of the amount of development charge payable by him and the date by which such payment shall be made and such notice shall also state that in the event of failure to make such payment on or before such date interest at the

rate of six per cent. per annum shall be payable from such date on the

amount remaining unpaid.

1. (4) (a) The development charges payable in respect of any land or building shall be a first charge on such land or building, subject to the prior payment of land revenue, if any, due to the State Government thereon and any other sum due to the appropriate authority.
   • (b) All development charges payable in respect of any land or building by any person shall, together with interest due upto the date of realization, be recoverable from such person or his successor-in-interest in such land or building as arrears of land revenue. 1. These words were substituted for the words "fifty thousand rupees" and "fifteen rupees" respectively " by Guj. 11 of 2014, s. 21.

1. (1) The State Government may constitute as many Tribunals and for such areas as it may consider necessary for hearing appeals against the orders of an appropriate authority relating to the levy or assessment of development charges under this Chapter, and no civil court shall have jurisdiction to decide such disputes.
2. (2) The Tribunal shall consist of one person only who shall be a Judicial Officer not below the rank of a Civil Judge ( Junior Division).
3. (3) The Tribunal shall have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908, in respect of the hearing of an appeal. 5 of 1908.

1. (1) Any person aggrieved by an order passed by an appropriate authority under section 101 may, within a period of two months from the date on which the order was communicated to him in the manner prescribed, appeal against such order to the Tribunal: Provided that the Tribunal may admit an appeal preferred after the expiration of the said period if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.
2. (2) The appeal shall be made and verified in the prescribed manner and shall be accompanied by such fee not exceeding two hundred and fifty rupees, as may be prescribed.
3. (3) In disposing of an appeal, the Tribunal may, after giving the appellant an opportunity of making his representation and also hearing the appropriate authority whose order is appealed against,-
   • (a) in the case of an order or decision of assessment of development charges,- H-86-12
     • (i) confirm, reduce, enhance, or annul such assessment;
     • (ii) set aside such assessment and direct the authority to make a fresh assessment after such further inquiry as may be directed; or
     • (iii) pass such order as it may think fit, or
   • (b) in the case of any other order or decision, confirm, cancel or vary such order or decision.
4. (4) The decision of the Tribunal shall be final and binding on all the parties to such appeal.
5. (5) Notwithstanding that an appeal has been preferred under sub-- section (1) the payment of development charges in accordance with the order or decision of assessment against which the appeal has been preferred shall not be stayed : Provided that the Tribunal may, in its discretion, give such directions as it thinks fit in regard to the payment of the development charges before the disposal of the appeal if the appellant furnishes sufficient security to its satisfaction for such payment, in such form and in such manner as may be prescribed.
6. (6) Any order passed by the Tribunal under the provisions of this Chapter shall be enforced by such authority and in such manner as may be prescribed.