(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- [Inserted by Bengal Act 2 of 1906.](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] [Inserted by Bengal Act 2 of 1906.] 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] [Substituted by A.L.O.] Government.
