Section 83(1)(c) in The Calcutta Improvement Act, 1911
(c)the said tax may, in the case of passengers taking suburban season tickets, be calculated at the rate of [thirty-seven naya paise] [Substituted by W. B. Act 20 of 1961.] per mensem for each such ticket, or at such lower rate as the [State Government] [Substituted by the Adaptation of Laws Order, 1950.] may prescribe by notification.