Tax on tourists and congregations.

(1) The Municipality may levy a tax per vehicle for providing municipal services to such vehicle visiting the municipal area - (a) for the purpose of tourism, or (b) in connection with any congregation of whatever nature, including pilgrimage, fair, festival, circus, or yatra, within such municipal area and assembling within such municipal area for the purpose of such tourism or in connection with such congregation: Provided that such tax shall not be levied on any vehicle passing through such municipal area. (2) The tax for the purposes of sub-section (1) shall be such as may be determined by the Municipality from time to time and shall not exceed Rs. 20 per vehicle. (3) The Municipality may make regulations specifying the occasions on which such tax may be imposed and the rate of such tax, the mode of collection thereof, and the other matters incidental thereto.