Section 149(1) in Arunachal Pradesh Municipal Act, 2007
(1)The Municipality may levy a tax per head or per vehicle for providing municipal services to persons or vehicles visiting the municipal area for the purpose of tourism or in connection with any congregation of whatever nature, including pilgrimage, fair, festival, circus or yatra, within a municipal area for persons or vehicles assembling within the municipal area for the purpose :Provided that such tax shall not be levied for persons or vehicles passing through the municipal area.
