(2)(a)Notwithstanding anything contained in Sub-section (1) and save as otherwise provided in Clause (b) the Municipality shall in the case of lands which are hot used exclusively for agricultural purposes and are not occupied by or adjacent and appurtenant to buildings, levy the taxes mentioned in Clauses (a),(b),(c),(d) and (e) of Sub-section (1) at such percentage, of the capital value of such lands or at such rates with reference to the extent of such lands as it may fix :Provided that such percentage or rates shall not exceeds the maximum, if any, fixed by the State Government and that the capital value of such lands shall be determined in such manner as may be prescribed.(b)In the case of railway lands, situated within a Municipal area which are not used exclusively for agricultural purposes and are not occupied by the adjacent and appurtenant to buildings, the Municipality shall levy these taxes on the annual values of such lands, and the State Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which,, the annual value of such lands shall be estimated or revised and they may also by such rules restrict or modify the application of the provisions contained in this Chapter.
