Amendment status not verified — confirm the current text below against the official source.
(1) The Government, or the local authority with the approval of the Government, may, by notification, impose, during a period to be specified in the notification, a tax on persons leaving by inland waterways a notified fair or festival centre or any place within such distance therefrom as may be specified in the notification. (2) every such notification shall specify the rates at which the tax shall be levied: Provided that the tax shall not exceed four annas in the case of passengers leaving by steam vessels, and two annas in the case of passengers leaving by other vessels including ferry boats. (3) The Government shall have power to make rules regarding-- (a) the collection of the tax; (b) the ascertainment of the expenses incurred in collecting the tax; (c) in case the tax is collected by any authority (other than the local authority concerned) or any person, the payment of the proceeds of the tax after deducting the expenses of collecting the same, to the local authority; (d) in the case referred to in clause (c), the returns and the information to be furnished by the authority or person collecting the tax to the local authority concerned, and the decision of disputes between the authority or person aforesaid and such local authority; and (e) the decision of disputes between two or more local authorities.