Section 83(2) in The Calcutta Improvement Act, 1911
(2)The said tax shall be collected by means of a surcharge on fares, by the administration of the railway, or the owner of the vessel, by which the passengers are carried, and shall be paid to the Board at such time as may be prescribed by rule made under section 86, after making such deduction as the [State Government] [Substituted by the Adaptation of Laws Order, 1950.] may approve to meet any expenses incurred in connection with the collection of the tax.
