Councils and Local Boards under sub-rule (1) within a month of the date of communication of the Inspector's decision to the parties and the decision of the Government thereon shall be final.
16. The owner or other person in charge of a vessel shall maintain a register showing the number of adult and child passengers embarking on the vessel during each journey. This register shall be produced for the inspection of the responsible authority when so required.
Explanation:- For the purpose of this rule, a person who has not attained the age of twelve years shall be produced for the inspection of the responsible authority when so required.
Explanation:- For the purpose of this rule, a person who has not attained the age of twelve years shall be deemed to be a child and any other person an adult.
17. Any sums due to the responsible authority under this part shall be recovered in the same manner in which arrears of taxes are collected by a local authority.
18. The rules in this part shall apply to the collection of pilgrim tax by the responsible authority through its own agency.
19. The responsible authority may erect suitable structures or barriers for controlling admission into every jetty, quay or other landing place where passengers embark or on the road or roads leading to such jetty, quay or other landing places and may place the collection of the pilgrim tax under such person as it thinks fit.
20. No person shall with intent to evade payment of the pilgrim tax(a) pass the structure or barrier referred to in Rule 19 without stopping and paying the pilgrim tax;
(b) leave the road and pass any adjacent land; or
(c) take a boat at an unauthorised place with a view to board the vessel Conveying persons from the notified area.
Farming the collection of pilgrim tax
21. The responsible authority may, with the previous sanction of the Inspector of Municipal Councils and Local Boards -
i) farm out the collection of the pilgrim tax on such terms and conditions as it thinks fit; and
(ii) empower the person to whom the right to collect the pilgrim tax is farmed out to exercise all or any of the powers conferred by or under the Act and the rules and bye-laws framed there under for the levy and collection of the pilgrim tax.
22. Any Officer of the local authority or local authorities within whose jurisdiction a fair or festival is held, authorised, by the responsible authority in this behalf may at any time enter any vessel carrying passengers from the notified area, check the pilgrim tax ticket of any passenger and remove any passenger who has not obtained a pilgrim tax ticket before the vessel leaves the jetty, quay or other landing place.
23. The pilgrim tax tickets shall be printed. There shall be a counterfoil for each pilgrim tax ticket and the counterfoils shall be maintained by the responsible authority.
24. In the cases where the fair or festivals held within the jurisdiction of two or more local authorities, the net proceeds of the pilgrim tax shall be distributed between the local authorities in such proportions as may be determined by the Government.
Explanation:- "Net proceeds" shall mean
(a) the amount payable to the responsible authority under Rule 10 together with the amount if any, forfeited under Rule 13 out of the security furnished under Rule 12 or