Section 3(2) in Terminal Tax on Railway Passengers Act, 1956
(2)Subject to the maximum rates, different rates of terminal tax may be fixed, -(a)in relation to different notified places; and(b)in respect of short-distance passengers and long-distance passengers; provided that the rate in respect of short-distance passengers shall be always lower than that in respect of long-distance passengers.Explanation. - In this sub-section a passenger travelling by railway from or to any notified place to or from a distance of not more than one hundred and fifty miles shall be deemed to be a short-distance passenger and any other passenger travelling by railway shall be deemed to be a long-distance passenger.
