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State of Tamilnadu - Section

Section 163 in The Madurai City Municipal Corporation Act, 1971

163. Levy of pilgrim tax.

(1)Where the City of Madurai resorted to by pilgrims and the occasions for pilgrimage occur at intervals of years or only once or twice in a single year, a tax on persons leaving the said City or its neighbourhood by railway, shall be levied only for a specified period in respect of each such occasion. Where occasions for pilgrimage are more frequent or the said City is a place of pilgrimage of perennial resort, the tax may be levied throughout the year.
(2)The occasion and the period of levy of the tax shall, in consultation with the railway administration and with the previous approval of the Government, be determined by the council.
(3)The tax shall be collected from the date and during the period specified in the notification published in this behalf as a surcharge on the tickets of all passengers travelling by railway from any one of the railway stations in or near the City of Madurai and named in such notification to any other railway station more than a specified distance therefrom.
(4)The rates at which the tax shall be levied on each class of tickets shall be determined by the council, but shall not exceed the rates in the following table:-
  Tax
  For limited periods Throughout the year
(1) (2) (3)
  Rs.P. Rs.P.
For air-conditioned or first-class tickets 0 50 0 25
For third-class tickets ........... 0 25 0 12
For third-class tickets ........... 0 12 0 06
Provided that the rates leviable on season tickets, if any, shall be determined by the council in consultation with the railway administration but shall not for a period of one month or any less period exceed six times the rates given in column (2) of the above table
(5)The Government may make rules not inconsistent with this Act for regulating-
(i)the collection of the tax;
(ii)the payment thereof to the council concerned;
(iii)the deduction of any expenses incurred by railway administration in the collection thereof; and
(iv)the decision of disputes between the council and other local authorities including Cantonments and between the council and railway administration in matters connected with the levy collection or apportionment of the tax:
Provided that rules relating to the decision of disputes shall not have effect in relation to a dispute to which the cantonment authority, or the port authority of a major port, or the administration of any railway as defined in clause (2) of Article 366 of the Constitution, is a party, unless the rules are made with the concurrence of the Central Government.Duty on Transfers of Property