Section 23(1) in The Bihar and Orissa Places of Pilgrimage Act, 1920
(1)The Provincial Government may, after previous publication, make rules for carrying out the purposes of this Act;Provided that without the previous sanction of the Central Government no railway company or administration operating a railway within the meaning of Clause (20) of Article 366 of the Constitution shall by such rules be called upon to collect a terminal tax.
