3B. [ Certain instruments relating to vacant land chargeable with additional duty. [Section 3B was inserted by Gujarat 13 of 1990 Section 2 w.e.f. 7-8-1990 and deleted by Gujarat 15 of 2003 Section 3 w.e.f. 1-4-2003.]
- This section is deleted w.e.f. 1-4-2003.(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.(2)Except as otherwise provided in sub-section (1), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional duty chargeable under sub-section (1) as they apply in relation to the duty chargeable under section 3.Explanation. - For the purpose of this section-(1)"urban area" means any area which is for the time being comprised in-(a)(i)a development area; or(ii)an urban development area;within the meaning of the Gujarat Town Planning and Urban Development Act, 1976(President's Act No. 27 of 1976); or(b)a municipal borough or a notified area within the meaning of the Gujarat Municipalities Act, 1963(Gujarat Act 34 of 1964); or(c)a nagar within the meaning of the Gujarat Panchayats Act, 1961 (Gujarat VI of 1962)."(2)"vacant land" means land, in an urban area, agricultural or non-agricultural and in an area other than urban area, non-agricultural excluding land on which any building has been constructed in accordance with any law regulating such construction and the land appurtenant to such building to the minimum extent required under such law or under the provisions of the Gujarat Town Planning and Urban Development Act, 1976 (President's Act No.27 of 1976) but including the land on which a building is constructed upto the lintel level.] Section 3B deleted w.e.f. 1-4-2003.
