(4)The tax leviable under clause (v) of section 8 shall be collected by means of a surcharge on fares, by [the owner of the steam-vessel by which the passengers are carried] [Words substituted for the words 'the Commissioners for the Port of Calcutta' by Bengal Act 5 of 1936.].[* * * * *] [[Sub-sections (5) and (5a) omitted by W.B. Act 23 of 1962, which were as under :-'(5) The tax leviable under clause (vi) of section 8 shall be collected by the Corporation of Calcutta and the Commissioners of the municipalities referred to in that clause as if they were taxes and fees levied under sections 165 and 184 of the Calcutta Municipal Act, 1923, or taxes and fees levied under sections 131 and 143 of the Bengal Municipal Act, 1884, as the case may be.
