MADRAS PILGRIM TAX
(INLAND WATERWAYS) RULES, 1944
In exercise of the powers conferred by sub-section (3) of Section 117, Clause (a) of Subsection (2) of Section 128 and sub-section (2) of Section 129 of the Madras Public Health Act, 1939 (Madras Act III of 1939), His Excellency the Governor of Madras is hereby pleased to make the following rules:-
1. (1) These rules may be called the Madras Pilgrim Tax (Inland Waterways) Rules, 1944.
(2) They extend only to the local area or part thereof in respect of which a notification has been issued under sub-section (1) of Section 117 of the Act.
2. In these rules unless there is anything repugnant in the subject or context
(i) "the Act" means the Madras Public Health Act, 1939;
(ii) “notified area” means the area specified in the notification under sub-section (1) of Section 117 of the Act;
(iii) “notified period" means the period for which the pilgrim tax is imposed by a notification under sub-section (1) Section 117 of the Act;
(iv) "pilgrim tax” means the tax imposed by a notification under sub-section (1) of Section 117 of the Act;
(v) "responsible authority" means the local authority within whose jurisdiction a fair or festival is held, or if the fair or festival is held within the jurisdiction of two or more local authorities, the person or committee appointed by such local authorities, jointly under the provision of Section 120 of the Act; and
(vi) “vessel" includes any ship, barge, boat, raft, timber, bamboos or floating materials and propelled in any manner.
3. A copy of the notification under sub-section (1) of Section 117 of the Act legibly written or painted in English and in the language or languages of the local area shall be displayed at some conspicuous place at every jetty, quay or other landing place within a notified area or at the barrier controlling admission into such jetty, quay or other landing place.
4. The responsible authority may either:-
(a) entrust the collection of the pilgrim tax to the owner or other person in charge of the vessels conveying passengers from the notified area as provided in Part II of these rules; or
(b) itself arrange for the Collection of the pilgrim tax with the previous sanction of the Inspector of Municipal Councils and Local Boards as provided for in Part III of these Rules; or
(c) farmout the collection of the pilgrim tax as provided for in Part IV of these rules.
Explanation:- Nothing contained in this rule shall preclude the responsible authority from adopting any one of the methods specified above in one part of the notified area and any other method aforesaid in any other part thereof.
Collection by the owner or other person in charge of passenger vessels
5. The rules in this part shall apply to cases where the collection of the pilgrim tax is entrusted to the owner or other person in charge of the vessels conveying persons from the notified area.
6. The pilgrim tax shall be collected as a surcharge on the fares.
7. No person shall be permitted to board vessel conveying passengers from notified area