Section 120 in The Gujarat Municipalities Act, 1963
120. Taxes on pilgrims may be assigned in part in panchayats.
- Where a tax is imposed under this Act on pilgrims resorting periodically to a shrine within the limits of a municipal borough, the Development Commissioner may require the municipality of such borough to assign and pay to the district panchayat or to the taluka panchayat having authority in the taluka in which such municipal borough is situate, or partly to the said district panchayat and partly to the said taluka panchayat, such portion of the total collections on account of such tax as he shall deem fit; and the portion so assigned shall be expended by the said panchayat or panchayats within the areas respectively, under their authority on works conducive to the health, convenience and safety of the said pilgrims.[***] [he word 'Octroi and' were deleted, by Gujarat 14 of 2001, section 5.] Tolls
