section 99
Subject to the provisions of this Act and the rules made thereunder,
The Gujarat Town Planning And Urban Development Act, 1976Chapter 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.
- (i) Industrial;
- (ii) Commercial;
- (iii) Residential; and
- (iv) Miscellaneous.
- (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.
- (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) 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) 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.
- (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.
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