Section 79 in Tamil Nadu District Municipalities Act, 1920
79. Special taxation.
- With the previous sanction of the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for the word 'Provincial' by the Adaptation Order of 1950.] and the [Central Government] [These words were substituted for the words 'Governor-General in Council' by the Adaptation Order of 1937.]-(a)[xxx] [Clause (a) was omitted by the Adaptation Order of 1937.](b)a tax on persons [travelling by railway from any station notified under section 116 in or near the municipality] [These words were substituted for the words 'entering or leaving the municipality by railway' by section 60(h) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] may be levied by the council of any municipality which is resorted to by pilgrims:[Provided that no portion of the proceeds of any tax levied under clause (b) shall be expended for purposes other than making arrangements for the health and comfort of the pilgrims or the improvement or development of the municipal area.] [This proviso was added by section 60(iii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).]
