Section 104 in West Bengal Municipal Corporation Act, 2006
104. Levy of fee on tourist.
(1)The Corporation may levy a fee per head or per vehicle for providing municipal services to such persons or vehicles as are visiting a Corporation area for the purpose of sight-seeing:Provided that such fee shall not be levied on persons or vehicles passing through the Corporation area.(2)The fee for the purposes of sub-section (1) shall be such as may he determined by the Corporation from time to time and shall not exceed rupees three per person and rupees fifty per vehicle, besides the levy of such fee on each of the passengers in the vehicle.(3)The Corporation may make regulations specifying the rate of such fee, the mode of collection thereof, and the matters connected therewith or incidental thereto.
