Fairs and Festivals
116. Notification of fairs and festivals by Government.—
(1) The Government may, by notification
(a) declare that any local area or part of a local area in which a fair or festival is to be held shall, for the purposes of this Chapter, be a notified fair or festival centre, for such period as may be specified in the notification; and
(b) define the limits of the area which shall, for the purposes aforesaid, be the site for the fair or festival.
(2) The provisions of this Chapter shall apply only to fairs and festivals in connection with which a notification under sub-section (1) has been issued.
117. Levy of pilgrim tax on travellers by inland waterways.
(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.
118. Levy of tolls on vehicles.-
(1)The Government, or the local authority with the approval of the Government, may, by notification, levy tolls on any vehicle (other than a motor vehicle) or any animal entering a notified fair or festival centre, for such period, at such rates, and subject to such exemptions, as may be specified in the notification.
(2) The Government shall have power to make rules regarding
(a) the collection of tolls;
(b) the composition of the tolls payable by any person;
(c) the seizure, detention, and disposal of any vehicle or animal in respect of which toll is not paid;
(d) the duty of the police to assist persons authorised to collect tolls, and the powers of the police in that behalf; and
(e) the penalties to be imposed in case of evasion of tolls or of resistance to the seizure and detention of any vehicle or animal in respect of which toll is not paid.
119. Notice to be given of fair or festival.—
(1) The person or authority in charge of any fair or festival shall, not less than sixty days before its commencement, intimate to the executive authority or Health Officer of the local authority concerned, or in case the fair or festival is to be held within the jurisdiction of more than one local authority, to the executive authority or Health Officer of each of the local authorities concerned, the date of commencement of such fair or festival, and the period for which it will last.