Section 212(2) in Greater Hyderabad Municipal Corporation Act, 1955
(2)[ Any vacant land not exceeding three times the plinth area of the building including its site or a vacant land to the extent of one thousand square metres, whichever is less shall be deemed to be adjacent premises occupied as an appurtenant to the building, and assessed to tax in accordance with the provisions of this section and the area, if any, in excess of the said limit shall be deemed to be land not occupied by or adjacent and appurtenant to such building [and the tax shall be levied thereon at 0.50 percent of the estimated capital value of the land] [Sub-section (2) substituted by Act No.20 of 1989.]:][Provided that in the case of above vacant lands where garbage is being dumped and unhygienic conditions are prevailing a penalty of 0.25% of the capital value shall be levied till the garbage is lifted and unhygienic conditions ceases.] [Added by Act No.24 of 2002.]
