(1) Development tax will be levied on land up to two hundred and fifty meters from the edge of the road in case the road boundary is designated and in case the road boundary is not designated. But section 3A. Development tax will not be levied on the land that falls within the prescribed distance prohibiting the construction of any permanent structure or building.
(2) For the purpose of fixing the rate of development tax, the land as per sub-section (1) is divided into sections of 125 meters and classified as follows:-
(a) Section “A” of land upto 125 mtrs (B) Plot “B” from 125 meters to 250 meters