(1)The Government, or the local authority with the approval of the Government, may, by notification impose, during a period to be specified in the notification, a tax on persons visiting a notified fair or festival centre or any place within such distance therefrom as may be specified in the notification.(2)Every such notification shall specify the rates at which the tax shall be levied :Provided that the tax shall not exceed four annas per capita.(3)The Government may make rules regarding,-(a)the collection of the tax;(b)the ascertainment of the expenses incurred in collecting the tax;(c)in case the tax is collected by any authority (other than the local authority concerned) or any person, the payment of the proceeds of the tax, after deducting the expenses of collecting the same, to the local authority;(d)in the case referred to in clause (c), the returns and the information to be furnished by the authority or persons collecting the tax to the local authority concerned, and the decision of dispute between the authority or person aforesaid and such local authority; and(e)the decision of disputes between two or more local authorities.(4)Levy of tolls on vehicles.- The Government, or the local authority with the approval of the Government, may, by notification, levy tolls on any vehicle (other than a motor vehicle) or any animal entering a notified fair or festival centre, for such period, and at such rates, and subject to such exemptions, as may be specified in the notification.(5)The Government may make rules regarding,-(a)the collection of tolls;(b)the composition of the tolls payable by any person;(c)the seizure, detention, and disposal of any vehicle or animal in respect of which tolls is not paid;(d)the duty of the police to assist persons authorized to collect tolls, and the powers of the police in that behalf; and(e)the penalties to be imposed in case of evasion of tolls or of resistance to the seizure and detention of any vehicle or animal in respect of which toll is not paid.(6)Any sum collected by way of tax or toll under this section shall be credited to the funds of the local authority within whose jurisdiction it is levied.
