(d)in the case of any land on which no building has been erected but on which a building can be erected, or which is partially built and is being used by erecting tents, temporary structures for the purpose of accommodating marriage parties, circus shows or for any entertainment purposes or such other purpose as may be specified in this behalf by the Committee with the previous sanction of the State government the annual value shall be twenty per cent of the estimated market value of such land;]