(1)A municipal council may, if in its opinion it is necessary to make special arrangements for the health and comfort of persons resorting to any Shrine, Jatra or Urus periodically within the limits of the [municipal area] [Substituted by Act 36 of 1994 w.e.f. 1-6-1994.], by resolution, and with the previous sanction of the Government, levy a fee not exceeding fifty naye paise per capita on persons over twelve years of age resorting to such Shrine, Jatra or Urus, and in such resolution specify the rate of fee and the period or periods during which the fee shall be levied. The levy of fees under this section shall be published in such [municipal area] [Substituted by Act 36 of 1994 w.e.f. 1-6-1994.] in such manner as may be prescribed.(2)No portion of the proceeds of fees levied under this section shall be expended for purposes other than meeting the charges of the establishment for collection of such fees and the making of arrangements for the health and comfort of persons resorting to such area or the improvement or development of such area.(3)The levy and collection of such fees shall be made in such manner and be subject to such conditions and exemptions as may be prescribed.
