Section 199(3) in Greater Hyderabad Municipal Corporation Act, 1955
(3)[ The Corporation shall in the case of lands which are not used exclusively for agricultural purposes and are not occupied by or adjacent and appurtenant to, building, levy the taxes specified in sub-section (1), at half percent (0.50 percent) of the estimated capital value of the lands, which shall be determined in such manner as may be prescribed.] [Added by Act No.15 of 2013.]