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[Cites 0, Cited by 6] [Entire Act]

State of Tamilnadu - Section

Section 116 in Tamil Nadu District Municipalities Act, 1920

116. [ Levy of pilgrim tax. [This section was substituted for the original section by section 88 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)]

(1)Where a municipality is 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 municipality 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 a municipality is a place of pilgrimage of perennial resort, the tax may be levied throughout the year.
(2)The occasion and the period of levy of the tax shall, in consultation with the railway administrations concerned, and with the previous approval of the [State Government], be determined by the municipal council.
(3)If the council resolves that the tax shall be levied, such tax shall be collected from the date and during the period specified in the notification published under section 80 in pursuance of such resolution as a surcharge on the tickets of all passengers travelling by railway from any one of the railway stations in or near the municipality and named in such notification to any other railway station more than a specified distance therefrom.
(4)The rates at which the tax shall be levied on each class of tickets shall be determined by the municipal council but shall not exceed the rates in the following table:-
    Tax        
  For limited period Throughout the year
(1) (2) (3)
  Rs. A. P. Rs. A. P.
For first-class tickets 0 8 0 0 4 0
For second-class tickets 0 4 0 0 2 0
For intermediate class tickets 0 3 0 0 1 6
For third-class tickets 0 2 0 0 1 0
Provided that the rates leviable on season tickets, if any, shall be determined by the municipal council in consultation with the railway administrations concerned but shall not for a period of one month or any less period exceed six times the rates given in column (2) of the above table.
(5)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 'Provincial' by the Adaptation Order of 1950.] may make rules not inconsistent with this Act for regulating -
(i)the collection of the tax;
(ii)the payment thereof to the council concerned;
(iii)the deduction of any expenses incurred by railway administration in the collection thereof; and
(iv)the decision of disputes-
(a)between municipal councils and between municipal councils and other local authorities, and
(b)[xxx] [The words 'with the provision sanction of the Governor-General in council' were omitted by the Adaptation Order of 1937]
between municipal councils and railway administrations in matters connected with the levy, collection or apportionment of the tax:[Provided that rules relating to the decision of disputes shall not have effect in relation to a dispute to which the cantonment authority, or the port authority of a major port, or the administration of any railway as defined in clause (20) of Article 366 of the Constitution, is a party, unless the rules are made with the concurrence of the Central Government.] [This proviso was substituted by the Adaptation (Amendment) Order of 1950 for the original proviso as substituted by the Adaptation Order of 1937]][Duty on Transfer of Property] [This heading and sections 116A, 116B and 116C were inserted by section 2(ii) of the Madras District Municipalities and Local Boards (Amendment) Act, 1945 (Madras Act XX of 1945), re-enacted permanently by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting and Repealing (No. I) Act, 1948 (Tamil Nadu Act VII of 1948).]