(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-(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 :] [Clause (3) inserted for Western Bengal by Bengal Act 2 of 1906 and for Eastern Bengal by E.B. & A. Act 1 of 1907.][Provided also that the] [Proviso inserted for Western Bengal by Bengal Act 2 of 1906 and for Eastern Bengal by E.B. & A. Act 1 of 1907.] [Commissioner of the Division] [Words substituted for the word 'Board' by Bengal Act 5 of 1915.] 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 Government] [Words 'of the Provincial Government' first substituted for the words 'of Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, then the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.].
