(a)Notwithstanding anything contained in Sub-section (1) and save as otherwise provided in Clause (b) the Municipality shall in the case of lands which are hot used exclusively for agricultural purposes and are not occupied by or adjacent and appurtenant to buildings, levy the taxes mentioned in Clauses (a),(b),(c),(d) and (e) of Sub-section (1) at such percentage, of the capital value of such lands or at such rates with reference to the extent of such lands as it may fix :