Section 25 of THE KARNATAKA IMPROVEMENT BOARDS ACT, 1976.

Crediting betterment tax collected to the funds of the local authority in certain cases.- Where the increase in value of any land is as a result of the execution of a development or improvement scheme made at the request of a local authority and for which the local authority has placed at the disposal of the Board necessary funds, the betterment tax collected by the Board from the person concerned shall, after deducting ten percent thereof as collection charges, be credited by the Board to the local authority.