(3)[(a) The Municipality may, in the case of lands used exclusively for agricultural purposes, levy the tax mentioned in Clause (a) of Sub-section (1) at such proportion as it may fix on the annual value of such lands.] [Substituted vide Orissa Act No. 12 of 1953.](b)If such lands be occupied by tenants, the Municipality shall levy the taxes in equal shares, from the land-holder and the tenant respectively.
