Increase in value and betterment charges.

(1) The increase in value on account of the work referred to in section 34 shall be the amount by which the value of the land on the date of the completion of such work is likely to exceed or has exceeded the value of the land on the date of the commencement of such work and the betterment charges shall be such amount as may be specified by Government from time to time. (2) for the purpose of sub-section (1), the Government shall, by notification, specify- (a) the date of commencement of such work; and (b) the date of completion of such work.