GTPUD Act 100अध्याय VII · Levy, Assessment and Recovery of Development Charges

धारा 100 · Rates of development charges

(1)

(a)

The development charges on lands and buildings leviable under Section 99 shall be assessed with reference to their use for different purposes such as :-

(i)Industrial;

(ii)Commercial;

(iii)Residential; and

(iv)Miscellaneous.

(b)

In classifying the lands or buildings under any of the purposes mentioned in clause (a), the predominant purpose for which such lands and buildings are used shall be the main basis.

(2)

The rates of development charges shall be determined

(a)

in the case of land, at a rate to be specified per hectare, and

(b)

in the case of a building, at a rate to be specified per square meter of the floor area of the building :

Provided that no such rate shall exceed [ten lakh rupees] [Substituted 'fifty thousand rupees' by Gujarat Act No. 11 of 2014, dated 28.7.2014.] per hectare in the case of development of land, and [one hundred rupees] [Substituted 'fifteen rupees' by Gujarat Act No. 11 of 2014, dated 28.7.2014.] per square meter in the case of development of a building:Provided further that where land appurtenant to a building is used for any purpose independent of the building, development charge may be levied separately for such use also.

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