Amendment status not verified — confirm the current text below against the official source.
185. The Betterment tax shall be an amount equal to one-half of the difference between the market value of the land on the date specified in the public notice under sub-section (2) of section 187 and the market value of such land on or immediately before the date on which the scheme was finally notified under Chapter XIV : Provided that for the purposes of calculation under this section the land shall be treated as free of all buildings.