Table of Contents (Display details)

• Land Development Duty 
• 1 Short title
• PART I Preliminary
  • 2 Interpretation
  • 3 Power of Minister to declare special development area
  • 4 Administration
• PART II Development Duty
  • 5 Imposition of development duty
  • 6 Ascertainment of capital gains
  • 7 Deduction of development duly on payment of income tax
  • 8 Collection and recovery of duty
  • 8A Commissioner’s certificate
• PART III Betterment Charges
  • 9 Repealed by 1979-14....
  • 10 Repealed by 1979-14....
  • 11 Repealed by 1979-14....
  • 12 Repealed by 1979-14....
  • 13 Repealed by 1979-14....
  • 14 Repealed by 1979-14....
  • 15 Repealed by 1979-14....
  • 16 Repealed by 1979-14....
• PART IV Appeals
  • 17 Appeals
  • 18 Power of Income Tax Appeal Board
  • 19 Appeal to Judge in Chambers
  • 20 Development duty payable pending further appeal
  • 21 Provisions relating to appeals to Judge in chambers
• PART V General
  • 22 Determination of value of consideration
  • 23 Valuation to be made by Commissioner of Valuations
  • 24 Duty of public officers to furnish information
  • 25 Information as to names of owners of land
  • 26 Duty of person served with notice to make return to attend before Commissioner and to produce documents
  • 27 Notices
  • 28 Commissioner may authorise survey of land
  • 29 Penalties for false statements, etc.
  • 30 Penalties for offences for which no specific penalty is otherwise provided
  • 31 Proceedings to be in the name of the Commissioner
  • 32 Limitation of time
• PART VI Miscellaneous
  • 33 Power of Minister to remit duty
  • 34 Regulations and rules
  • 35 Power of Minister to exempt categories of persons or categories of lands