Section 163(1) in The Madurai City Municipal Corporation Act, 1971
(1)Where the City of Madurai resorted to by pilgrims and the occasions for pilgrimage occur at intervals of years or only once or twice in a single year, a tax on persons leaving the said City or its neighbourhood by railway, shall be levied only for a specified period in respect of each such occasion. Where occasions for pilgrimage are more frequent or the said City is a place of pilgrimage of perennial resort, the tax may be levied throughout the year.
