(1)Every instrument of-(a)conveyance of vacant land.(b)exchange of vacant land.(c)gift of vacant land.(d)lease of vacant land,(e)power of attorney when given for consideration and authorising the attorney to sell vacant land; and(f)transfer of lease of vacant land by way of assignment and not by way of underlease,chargeable with duty under section 3 and mentioned in Articles 20, 26, 28, 30, clause (f) of Article 45 and Article 57 respectively in Schedule I shall,-(i)when such vacant land is situate in an urban area, be chargeable in addition to the duties chargeable under section 3 and 3A, with a duty at the rate of fifty percent, of the duty chargeable under section 3; and(ii)when such vacant land is situate in an area other than urban area and is non-agriculture land, be chargeable in addition to the duties chargeable under section 3 with duty at the rate of twenty-five percent, of the duty chargeable under section 3:]Provided that nothing in this section shall apply to a vacant land of an area not exceeding one hundred square meters which is intended to be used for a residential purpose.
