Section 116(3) in Tamil Nadu District Municipalities Act, 1920
(3)If the council resolves that the tax shall be levied, such tax shall be collected from the date and during the period specified in the notification published under section 80 in pursuance of such resolution as a surcharge on the tickets of all passengers travelling by railway from any one of the railway stations in or near the municipality and named in such notification to any other railway station more than a specified distance therefrom.
