Pilgrim Tax (Collection and Payment to the Madurai Corporation) Rules, 1975

The Pilgrim Tax (Collection and Payment to the Madurai Corporation) Rules, 1975

Published vide Notification G.O. Ms. No. 20, Rural Development and Local Administration, dated 6th January 1976

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No. SRO A-40/76. - In exercise of powers conferred by sub-section (5) of section 163 of the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15ofl 971) and with the previous sanction of the Government of India, Ministry of Railways and in supersession of the Rules published in the Notification No. 1040, dated the 16th June 1932, at pages 655-656 of Part I-A of the Fort St. George Gazette, dated the 12th July 1932, as for as the Madurai Corporation is concerned, the Governor of Tamil Nadu hereby makes the following rules relating to collection and payment of pilgrim tax to the Madurai City Municipal Corporation.

1. Short title and commencement.- (i) These rules may be called the Pilgrim Tax (Collection and Payment to the Madurai Corporation) Rules, 1975.

(ii) They shall come into force with effect on and from the 1st April 1976.

2. Duration of levy of tax.- The tax shall be levied throughout the year and the amount shall be included in the fare shown in the tickets issued to the passengers.
3. Fraction of a paise to be treated as full paise.- When only half rates are levied in respect of children over three and under twelve years of age, fraction of a paise shall be treated as a full paise.
4. Collection charges.- (1) The Southern Railway Administration shall be entitled to receive from the collections of the tax-

(a) Such percentage of collection towards the cost of collection, as may be fixed by the said Railways, from time to time; and

(b) such sum towards the cost of printing tickets as may be agreed upon between the Southern Railway Administration and the Government of Tamil Nadu.

(2) After deducting the amounts due to it under sub-rule (1), the Southern Railway Administration shall pay the amount of tax collected, to the Commissioner, Corporation of Madurai as follows:-

(a) the amount collected in each month shall be paid within two months of the expiry of the month; and

(b) with each such payment, the Southern Railway Administration shall forward to the Commissioner, Corporation of Madurai, a statement in the form appended to these rules.

5. Settlement of disputes between the Madurai Corporation Council and Local Authorities.- Every dispute between the Madurai Corporation Council and a local authority in regard to the levy, collection or apportionment of or other matters relating to pilgrim tax which the local authorities concerned are unable to settle amicably among themselves, shall be referred to the Government of Tamil Nadu for decision and the decision of the Government on such dispute shall be final.
6. Settlement of disputes between Madurai Corporation Council, and Southern Railway.- Every dispute between the Madurai Corporation Council and the Southern Railway Administration in matters connected with the levy, collection or apportionment of the pilgrim tax which the Corporation Council and the Southern Railways Administration concerned are unable to settle amicably among themselves shall be referred to the Government of Tamil Nadu for decision. When the Southern Railway Administration is not satisfied with the decision of the Tamil Nadu Government, it shall have a right of appeal to the Government of India and the decision of the Government of India on such appeal shall be final.

Appendix

Statement of pilgrim tax to the madurai corporation for

the month of 20..

the period from .... to....