- Fees at the following rates shall be levied by the Collector on the registry under this Act of any transfer-(1)in the case of revenue-paying lands, one quarter or four annas per centum on the annual revenue payable to Government from the extent of interest transferred;(2)in the case of revenue-free lands, two and-a-half per centum on the amount of the annual produce of the extent of interest transferred, such annual produce being the amount of the rents received and receivable on account of the year preceding the year in which the transfer may be registered;(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- [Inserted by Bengal Act 2 of 1906.](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:[Provided also that the [Commissioner] [Inserted by Bengal Act 2 of 1906.] of the Division 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] [Substituted by A.L.O.] Government.
