78. (1) When it appears to the Authority that an improvement, development or re-housing scheme is sufficiently advanced to enable the amount of the betterment fee to be determined, the Authority shall, by a resolution passed in this behalf, declare that for the purpose of determining such fee the execution of the scheme shall be deemed to have been completed and shall thereupon give notice in writing to every owner of such land that the Authority propose to assess the amount of the betterment fee payable in respect of such land under section 77. (2) The Authority shall then assess the amount of betterment fee payable by each person concerned after giving such person an opportunity to be heard. (3) Any person aggrieved by the assessment made by the Authority under sub-section (2) may, within thirty days from the date of such assessment, appeal to the Government whose decision thereon shall be final.