(3)The Board of Councilors may frame regulations specifying the occasions on which such levy may be imposed as well as the rate of levy, the mode of collection and other matters incidental thereto.[94A. Levy on tourist. - (1) The Board of Councilors may levy a fee per head or per vehicle for providing municipal services for persons or vehicles visiting a municipal area for the purpose of sight-seeing Provided that such fee shall not be levied for persons or vehicles passing through the municipal area.
