31 Recovery of land betterment charge

32 Action to recover may be taken any time

33 Priority of case in insolvency

34 Contribution between taxable persons jointly liable

35 Contribution by tenants or occupiers

36 Land betterment charge to be first charge on land

37 Overpayment

38 Interest in case of default

39 Penalty tax payable where illegal development, etc., carried out

40 Rectification order

41 Amount of penalty tax

42 Reduction in penalty tax for voluntary disclosure, etc.

43 Increase in penalty tax for concealment

44 Recovery of penalty tax

45 Evasion