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1[ 38-B. (1) Where, in any development area, the land use of a particular land other than roads, parks and open spaces, green belts, and public amenities is changed to higher use, as specified in the Uttar Pradesh Urban Planning and Development (Assessment, Levy and Collection of Land Use Conversion Charge) Rules, 2014 as a result of revision of master plan under sub-section (4) of section 8 or preparation of zonal development plan under section 9, the Authority shall be entitled to levy urban use charge on the owner of such land at the time of granting permission under section 15 in such manner and at such rates as may be prescribed: Provided that where the master plan is prepared for the first time, no urban use charge shall be levied upon the owner of such land.]
<b><sup>1</sup>[ 38-B.</b> (1) Where, in any development area, the land use of a particular land other than roads, parks and open spaces, green belts, and public amenities is changed to higher use, as specified in the Uttar Pradesh Urban Planning and Development (Assessment, Levy and Collection of Land Use Conversion Charge) Rules, 2014 as a result of revision of master plan under sub-section (4) of section 8 or preparation of zonal development plan under section 9, the Authority shall be entitled to levy urban use charge on the owner of such land at the time of granting permission under section 15 in such manner and at such rates as may be prescribed:<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>Provided that where the master plan is prepared for the first time, no urban use charge shall be levied upon the owner of such land.]<br>