Section 79(b) in Tamil Nadu District Municipalities Act, 1920
(b)a tax on persons [travelling by railway from any station notified under section 116 in or near the municipality] [These words were substituted for the words 'entering or leaving the municipality by railway' by section 60(h) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] may be levied by the council of any municipality which is resorted to by pilgrims:
