Section 23
Land Subjected To Development Tax And Division Of Portion thereof
19 (1) The development tax shall be levied on the land that is within Two Hundred Fifty meters on either side from the road border, if any specified, and from the road edge where the road border has not been
specified.
Provided that, no development tax shall be charged on the land falling within the prescribed distance in which construction of a permanent structure or building is prohibited pursuant to Section 3A.
(2) For the purpose of the development tax, the land as referred to in Sub-section (1) shall be divided into 125-meter portions and classified as follows:
(a) Land of up to 125 meters as portion “A”,
(b) Land of 125 meters to 250 meters as portion “B”.
specified.
Provided that, no development tax shall be charged on the land falling within the prescribed distance in which construction of a permanent structure or building is prohibited pursuant to Section 3A.
(2) For the purpose of the development tax, the land as referred to in Sub-section (1) shall be divided into 125-meter portions and classified as follows:
(a) Land of up to 125 meters as portion “A”,
(b) Land of 125 meters to 250 meters as portion “B”.