Chapter III DUTIES AND POWERS

(1) The Board may, subject to the control of the Government,-

(a) draw up detailed schemes (hereinafter referred to as development schemes or Improvement Schemes) for the development or improvement or both of the areas within its limits; and

(b) undertake and execute any such Development Schemes or Improvement Schemes as may be necessary from time to time and incur expenditure therefor.

(2) The Board may also from time to time make any new or additional development schemes or Improvement Schemes,-

(i) on its own initiative from its resources; or

(ii) at the request of the local authority concerned, if such local authority places at the disposal of the Board the necessary funds for framing and carrying out any such schemes:

Provided that the schemes of the Board referred to in clause (a) of sub-section (1) and in this sub-section shall be prepared in conformity with the Outline Development Plan or Comprehensive Development Plan, if any, of the Planning Authority of the area concerned.

(3) Notwithstanding anything contained in sub-sections (1) and (2) but subject to conformity with the Outline Development or Comprehensive Development Plans referred to in sub-section (2), the Government may, when it deems necessary, require the Board to take up any Development Scheme or Improvement Scheme or work and execute it in accordance with such terms and conditions as may be specified by the Government.

Every development scheme or improvement scheme under section 13,-

(1) shall, within the limits of the area comprised in the scheme, provide for,-

(a) acquisition of any land which, in the opinion of the Board, is necessary for the execution of the scheme; and

(b) laying or re-laying out of all or any land including the construction and reconstruction of buildings and the formation and alteration of streets;

(2) may, within the limits aforesaid, provide for,-

(a) raising any land which the Board may deem expedient to raise for the better drainage of the locality;

(b) forming open spaces for the better ventilation of the area comprised in the scheme or any adjoining area;

(c) the whole or any part of the sanitary arrangements required;

(d) sites for parks, playgrounds, stadium, recreation grounds, school buildings, markets, motor vehicles stands, theatres, police stations, post offices, co-operative societies, public urinals and latrines, petrol service stations, hospitals, dispensaries, banks, burial and cremation grounds and sites for public purposes of other kinds;

(3) may, within the limits aforesaid, provide for the construction of houses for the accommodation of the persons to be displaced in the execution of the scheme and such accommodation shall be deemed to include shops.

(1) When any development scheme or improvement scheme has been prepared, the Board shall prepare a draft of a notification stating the fact of a scheme having been made and naming a place where the particulars of the scheme, a map of the area comprised therein and a statement specifying the land which it is proposed to acquire and of the land in regard to which it is proposed to recover a betterment tax may be seen at all reasonable hours and shall,-

(a) communicate a copy of such notification to the local authority concerned which shall, within sixty days from the date of receipt thereof, forward to the Board, for transmission to the Government as hereinafter provided, any representations which the local authority may think fit to make with regard to the scheme; and

(b) cause a copy of the said notification to be published in the official Gazette and affixed in some conspicuous part of the Board’s office, the Deputy Commissioner’s office, the office of the local authority concerned and in such other places as the Board may consider necessary.

(2) If no representations is received from the local authority within the time specified in the communication under clause (a) of sub-section (1), the concurrence of the local authority to the proposal shall be deemed to have been given.

(3) During the thirty days next following the day on which such notification is published in the official Gazette, the Board shall serve a notice on every person whose name appears in the assessment list of the local authority within the local limits of whose jurisdiction the area comprised in the scheme is situated or in the land revenue register as being primarily liable to pay the property tax or land revenue assessment on any building or land which it is proposed to acquire in executing the scheme requiring such person to show cause within thirty days why such acquisition of the building or the land and the recovery of the betterment tax as specified in the notice should not be made.

(1) Upon compliance with the foregoing provisions with respect to the publication and service of notices of the Scheme, the Board shall, after consideration of any representation received under section 15 and after making such modifications in the scheme as it may deem fit, apply to the Government for sanction to the scheme.

(2) The application for sanction shall, save in the case provided for by sub-section (3), be accompanied, by,-

(a) a description with full particulars of the scheme including the reasons for any modifications made therein;

(b) complete plans and estimates of the cost of executing the scheme;

(c) a statement specifying the land proposed to be acquired;

(d) any representation received under sub-section (1) of section 15;

(e) a schedule showing the rateable value, entered in the assessment list of the local authority at the date of the publication of a notification relating to the land under section 15, or the land revenue assessment of all land specified in the statement under clause (c); and

(f) such further particulars, if any, as may be prescribed.

(3) When under any development scheme or improvement scheme provision is made for the construction of houses the Board may, after complying with the provisions of section 15, submit to the Government for sanction plans and estimates for the construction of such houses and on receipt of such sanction the provisions of section 17 shall, with all necessary modifications be applicable to the part of the scheme providing for the construction of such houses, as if such part were the scheme.

(1) The Government may sanction either with or without modification or may refuse to sanction or may return for reconsideration, a development scheme or improvement scheme submitted to it under section 16.

(2) If a scheme returned for reconsideration under sub-section (1) is modified by the Board, the Board shall, if the modification affects the boundaries of the area comprised in the scheme or involves the acquisition of any land not previously proposed to be acquired, publish the modified scheme in the manner specified in section 15.

(1) Upon sanction of the scheme, the Government shall publish in the official Gazette a declaration stating the fact of such sanction and that the land proposed to be acquired by the Board for the purposes of the scheme is required for a public purpose.

(2) The declaration shall state the limits within which the land proposed to be acquired is situated, the purpose for which it is needed, its approximate area and the place where a plan of the land may be inspected.

(3) The said declaration shall be conclusive evidence that the land is needed for a public purpose, and the Board shall, upon the publication of the said declaration proceed to execute the scheme.

(4) If at any time it appears to the Board that an improvement can be made in any part of the scheme, the Board may alter the scheme for the purpose of making such improvement and shall subject to the provisions of sub-sections (5) and (6) forthwith proceed to execute the scheme as altered.

(5) If the estimated cost of executing the scheme as altered exceed, by a greater sum than five per cent of the estimated cost of executing the scheme as sanctioned, the Board shall not, without the previous sanction of the Government, proceed to execute the scheme as altered.

(6) If the scheme as altered involves the acquisition otherwise than by agreement, of any land other than that specified in the Schedule referred to in clause (e) of sub-section (2) of section 16 the provisions of sections 15 and 16 and of sub-section (1) of this section shall apply to the part of the scheme so altered, in the same manner as if such altered part were the scheme.

(1) Where as a consequence of execution of any development or improvement scheme, the market value of any land in the area comprised in the scheme which is not required for the execution thereof has, in the opinion of the Board, increased or will increase, the Board shall be entitled to levy on the owner of the land or any person having an interest therein a betterment tax in respect of the increase in value of the land resulting, from the execution of such scheme.

(2) Such increase in value shall be the amount by which the value of the land, on the completion of the execution of the scheme, estimated as if the land were clear of buildings, exceeds the value of the land prior to the execution of the scheme estimated in like manner, and the betterment tax shall be one-third of such increase in value.

(1) When it appears to the Board that any development or improvement scheme is sufficiently advanced to enable the amount of the betterment tax to be determined, the Board may, by an order made in this behalf, declare that for the purpose of determining the betterment tax the execution of the scheme shall be deemed to have been completed and shall thereupon give notice in writing to the owner of the property or any person having an interest therein that the Board proposes to assess the amount of the betterment tax in respect of the property under section 19.

(2) The Board shall then assess the amount of betterment tax payable by the person concerned after giving such person an opportunity of being heard and such person shall, within sixty days from the date of receipt of the notice in writing of such assessment from the Board, inform the Board in writing whether or not he accepts the assessment.

(3) When the assessment proposed by the Board is accepted by the person concerned within the period specified in sub-section (2) such assessment shall be final.

(4) If the person concerned does not accept the assessment or fails to give the Board the information required by sub-section (2) within the period specified therein the Board shall make a reference to the District Court for determining the betterment tax payable by such person.

The betterment tax determined under section 20 shall be paid within such time and in such number of instalments not exceeding ten as may be specified by the Board together with interest at such rates as may be prescribed.

Where any person liable to pay betterment tax fails to pay the same within the time specified by the Board or makes default in payment of two consecutive instalments or any three instalments, the Board shall be entitled to recover the whole of the amount due together with interest from the said person or his successor-in-interest in such land in the manner provided in Chapter VII of the Karnataka Municipalities Act, 1964, for the recovery of taxes and if the said money is not so recovered, the Chairman may, after giving public notice of his intention to do so, and not less than one month after the publication of such notice sell the land or the interest of the said person or his successor-in-interest in such land by public auction and may deduct the said money and the expenses of the sale from the proceeds of the sale and shall pay the balance (if any) to the defaulter.

If any land, in respect of which the payment of a betterment tax has been accepted or determined under section 20 be subsequently required for any of the purposes of this Act, the acceptance or payment shall not be deemed to prevent the acquisition of the land in pursuance of a fresh declaration published under section 6 of the Land Acquisition Act, 1894.

Notwithstanding anything contained in this Act, the Board may, with the previous sanction of the Government, take up such works in regard to any area as the Board considers necessary or desirable for the further development of that area.

Where the increase in value of any land is as a result of the execution of a development or improvement scheme made at the request of a local authority and for which the local authority has placed at the disposal of the Board necessary funds, the betterment tax collected by the Board from the person concerned shall, after deducting ten percent thereof as collection charges, be credited by the Board to the local authority.

The Board shall execute a development scheme or an improvement scheme within a period of three years from the date of sanction of the Scheme :

Provided that the Government may, by order, extend the time for execution.