Section 250 in The Orissa Municipal Corporation Act, 2003
250. Tax on congregations.
(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.(2)The tax for the purposes of Sub-section (1) shall be such as may be determined by the Corporation from time to time and shall not exceed rupees three per person and rupees twenty per vehicle besides the levy on passengers therein.(3)The Corporation may make, regulations specifying the occasions on which such levy may be imposed and the rate of levy, the mode of collection, and the other matters incidental thereto.
