(2)in the case of revenue-free lands, two-and-a-half per centum on the amount of the annual produce of the extent of interest transferred, such annual produce being the amount of the rents received and receivable on account of the year preceding the year in which the transfer may be registered;[(3) in the case of a fee-simple waste-land lot which is revenue-free, and for which no rents are received or receivable, two-and-a-half per centum on one-fifteenth part of the value, such value being taken to be-(a)in the case of a transfer by sale, the purchase-money, and(b)in any other case, the value determined by the Collector:Provided that no fee for the registry of any one transfer shall exceed one hundred rupees :][Provided also that the] [Commissioner of the Division] may, by general or special order, remit the payment of fees payable for any transfer.Such fees shall be levied from the person in whose favour the transfer is registered.All fees levied under this section shall be carried to the account [of the State Government].
