Notice to persons liable for betterment charges

(1) The Board shall give notice in the prescribed form to any person who is the owner of or has interest in the land in respect of which the betterment charges are to be levied and shall give such person an opportunity to be heard. (2) After hearing such person or if such person fails to appear after the expiry of the period, within which person is required to appear before the Board, the Board shall proceed to assess the amount of betterment charges. (3) Where the assessment of betterment charges proposed by the Board is accepted by the person concerned within the period prescribed, the assessment shall be final. (4) If the person concerned does not accept the assessment proposed by Board, the matter shall be referred to the Collector. (5) the Collector shall, after holding an enquiry and after hearing the person concerned, assess the amount of the betterment charges payable by the person.