Section 83(1) in The Calcutta Improvement Act, 1911
(1)Every passenger brought to or taken from any station in the Calcutta Municipality or the Howrah Municipality by railway, andevery passenger brought to or taken from any landing place in the port of Calcutta, within [eight kilometers] [Substituted by W. B. Act 20 of 1961.] from Government House, by inland steam-vessel,shall pay a tax of [three naye paise] [Substituted by W. B. Act 20 of 1961.] in respect of each journey so made by him:Provided as follows: -(a)the said tax shall not be payable by any passenger brought from, or taken to, any place situated within a radius of [forty-eight kilometers] [Substituted by W. B. Act 20 of 1961.] from Government House;(b)the [State Government] [Substituted by the Adaptation of Laws Order, 1950.] may, by notification, either -(i)[* * *] [Words omitted by Act 38 of 1920.] reduce the said radius to any distance less than [forty-eight kilometers] [Substituted by W. B. Act 20 of 1961.], in its application either to passengers generally or to passengers of any specified class, or(ii)[* * *] [Words omitted by Act 38 of 1920.] cancel proviso (a), or(iii)reduce the said tax to any lower rate, either in respect of passengers generally or in respect of passengers making frequent journeys;(c)the said tax may, in the case of passengers taking suburban season tickets, be calculated at the rate of [thirty-seven naya paise] [Substituted by W. B. Act 20 of 1961.] per mensem for each such ticket, or at such lower rate as the [State Government] [Substituted by the Adaptation of Laws Order, 1950.] may prescribe by notification.
