§ 30 — Payment of land betterment charge short levied, etc.

30.—(1) Despite sections 25(4) and 29, where any amount of land betterment charge under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Authority on a valid demand being made and given to that person.(2) A demand is valid under subsection (1) if it satisfies the following:(a)

it is in writing;

(b)

it is made within 2 years after the date of payment of the land betterment charge stated in the demand as having been short levied or erroneously refunded;

(c)

it specifies —(i)

the amount of the short levy or erroneous refund that the Authority requires to be paid or repaid; or

(ii)

the circumstances or land or chargeable consent in relation to which the Authority has reason to believe the short levy or erroneous refund arose.

(3) Subsection (2)(b) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the amount short levied, or who claimed for or to be entitled to the refund erroneously made, as the case may be.

(4) Where the short levy or erroneous refund does not exceed $20 or such other amount as the Minister may prescribe in Regulations made under section 65 in substitution, the Authority may waive the recovery of the short levy or erroneous refund.

—(1) Despite sections 25(4) and 29, where any amount of land betterment charge under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Authority on a valid demand being made and given to that person.

(2) A demand is valid under subsection (1) if it satisfies the following:(a)

it is in writing;

(b)

it is made within 2 years after the date of payment of the land betterment charge stated in the demand as having been short levied or erroneously refunded;

(c)

it specifies —(i)

the amount of the short levy or erroneous refund that the Authority requires to be paid or repaid; or

(ii)

the circumstances or land or chargeable consent in relation to which the Authority has reason to believe the short levy or erroneous refund arose.

(3) Subsection (2)(b) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the amount short levied, or who claimed for or to be entitled to the refund erroneously made, as the case may be.

(4) Where the short levy or erroneous refund does not exceed $20 or such other amount as the Minister may prescribe in Regulations made under section 65 in substitution, the Authority may waive the recovery of the short levy or erroneous refund.