Section 250(1) in The Orissa Municipal Corporation Act, 2003
(1)The Corporation may levy a tax per head or per vehicle for providing Corporation services to persons or vehicles visiting the Corporation area in connection with any congregation of whatever nature, including fair, festival, circus or yatra, within a Corporation area for persons or vehicles assembling within the Corporation area for the purpose :Provided that such tax shall not be levied for persons or vehicles visiting the Corporation area for the purpose of tourism or pilgrimage or passing through the Corporation area.
