Municipal area under Chapter XIX, but not actually required for the execution thereof.

1. (1) The development tax shall be an amount equal to one-half of the

finally notified under Chapter XIX:

Provided that for the purpose of calculation under this section the

land shall be treated as free of all buildings.

1. (2) The Government shall, by notification in the Official Gazette, declare

the date on which scheme shall be deemed to have been completed.