LAND DEVELOPMENT DUTY 1 LAND DEVELOPMENT DUTY ACT ARRANGEMENT OF SECTIONS Pmr I. Preliminary 1. Short title. 2. Interpretation. 3. Power of Minister to declare special development area. 4. Administration. PARTII . Duty on Capital Gains 5. Imposition of capital gains duty. 6. Ascertainment of capital gain. 7. Deduction of capital gains duty on payment of income tax. 8. Collection and recovery of duty. PMT III. Betterment Charges 9. Imposition of betterment charges. 10. Determination of betterment charges. 11. Ascertainment of increase in value. 12. Perantage chargeable for betterment. 13. Date of payment of bettement charge. 14. Persons liable to bettermeat charge. IS. Joint and several liability of persons in possession. 16. Collection of betterment charge. 17. P r d u r e against land for annual payment of betterment charge. PART IV. Appeals 18. Appeals. 19. Capital g~ins duty and betterment charge payable pending 20. Provisions relating to appeals to Revenue Court. further appeal. me...