Levy and collection of cess and surcharge

(1) Notwithstanding anything contained in this Act, the Planning Authority may while granting permission for development of land or building levy and collect from the owner of such land or building:-

1. (i) a cess for the purpose of carrying out any water supply scheme;
2. (ii) a surcharge for the purpose of formation of ring road;
3. (iii) a cess for the purpose of improving slums; and
4. (iv) a surcharge for the purpose of establishing Mass Rapid Transport System. at such rates but all the above levies together not exceeding one-tenth of the market value of the land or building as may be prescribed. 3[2[(v) XXX]2]3

1. (2) The cess and surcharge levied under sub-section (1) shall be assessed and collected in such manner as may be prescribed.
2. (3) Any person aggrieved by the levy, assessment and collection of cess or surcharge munder this section may within thirty days from the date of the order appeal to the prescribed authority whose decision shall be final.
3. (4) The prescribed authority may after giving a reasonable opportunity of being heard to the appellant and the planning Authority pass such order as it deems fit.
4. (5) The State Government may exempt any Board Authority or Body constituted by or under any law and owned or controlled by the State Government or the Central Government or an infrastructure Projects promoted or implemented by any company or person and approved by the State Government or Central Government from the payment of cess or surcharge leviable under sub-section (1)]1 1. Deemed to have been inserted by Act 23 of 2004 w.e.f. 19.10.1992. 2. Deemed to have been inserted by Act 6 of 2012 w.e.f. 03.10.2009. 1[18-B. Levy of premium charges for grant of Premium Floor Area Ratio.-
5. (1) The Authority may grant permission for premium floor area ratio in the areas identified for the purpose in the Zonal regulations of the master plan.
6. (2) Where an application is made for grant of permission for utilization of premium floor area ratio for the development of a building under section 15, the Authority may levy premium charges, at such rate, not less than fifty percent of the estimated increase in value of land and building as may be prescribed by the Government from time to time, for grant of premium floor area ratio, not exceeding the limits as specified in the zonal regulations of the master plan. Explanation: For the purpose of this section, “premium floor area ratio” means additional floor area ratio permitted over and above the ordinary permissible floor area ratio]1 1. Deemed to have been Inserted by Act 25 of 2020 w.e.f. 31.07.2020.

³ Omitted by Act 38 of 2015 w.e.f 10.09.2015.