(1)Where a Council, by a resolution determines that a tax shall be levied on timber brought into the municipal area, such tax at such rates, not exceeding twenty-four rupees per tonne shall be levied in such manner as may be determined by the Council:Provided that no tax shall be levied on any timber brought into a municipal area in the course of transit to any place outside that area and directly removed out of a Municipal area by rail, road or water.
