Section 13 in The Bihar and Orissa Places of Pilgrimage Act, 1920
13. Power to impose terminal tax.
- The Provincial Government may impose a terminal tax on passengers of one or more of the following classes, namely :(a)passengers brought by railway to any railway station;(b)passengers taken by railway from any railway station;(c)passengers brought by steam vessel to any landing place;(d)passengers taken by steam vessel from any landing place in or near a place of pilgrimage;(e)passengers carried by road by a public service vehicle as defined in the Motor Vehicles Act, 1939 (IV of 1939) and brought to or taken from any place :Provided that no terminal tax shall be imposed on passengers of class (a) or class (b) after the commencement of the Constitution, which was not lawfully being imposed immediately before such commencement and any tax so imposed on passengers of those classes shall only be leviable until provision to the contrary is made by Parliament.Penalties
