Panchayat:Repo18/vol2-page0171

unless he is in possession of a pilgrim tax ticket showing the tax paid except in cases where a ticket for the journey is issued to passengers after entry into the vessel and the pilgrim tax tickets are issued along with the ticket or tickets for the journey.

8. The responsible authority may print and supply pilgrim tax tickets to the owner or other person in charge of the vessels in which case due regard shall be paid to this circumstances in assessing the cost of Collection and the fees to be paid to him under Rule 9.

9. The owner or other person in charge of the vessel shall be entitled to receive from the collections of the tax

(a) such percentage of the collections not exceeding 3 percent thereof as may be agreed upon between the owner or other person in charge of the vessel and the responsible authority, towards the cost of collection;

(b) Such sum towards the cost of printing tickets (when they are not printed and supplied by the responsible authority) as may be agreed upon between the owner or other person in charge of the vessel and the responsible authority; and

(c) Such fees as may be agreed upon between the responsible authority and the owner or other person in charge of the vessel:

Provided that the amount fixed as fees shall not be in excess of the cost of collection under Clause (a) except with the previous sanction of the Inspector of Municipal Councils and Local Boards or other person duly authorised by the Government in this behalf.

10. After deducting the amounts due under rule 9, the owner or other person in charge of the vessel shall pay the amount of the pilgrim tax to the responsible authority within fifteen days of the expiry of the notified period.

11. With each payment under Rule 10, the owner or other person in charge of the vessel shall forward to the responsible authority a statement in the form shown in the Annexure to these rules.

12. The responsible authority may require the owner or other person in charge of a vessel to deposit such sum of money as may be decided by it as security for the due discharge by him of his duties and responsibilities imposed on him by or under these rules.

13. The security furnished under Rule 12 shall be maintained in full during the notified period and shall be liable to forfeiture by the responsible authority if the owner or other person in charge of the vessel fails to carry Out all or any of the duties and responsibilities imposed on him by or under these rules. The security shall also in the event of default be liable to adjustment towards the amount due under rule 10 at any time without previous intimation.

14. An appeal shall lie to the Inspector of Municipal Councils and Local Boards against an order of the responsible authority under Rule 13 within a month of the date of communication of the order by the responsible authority to the owner or other person in charge of the vessel and the decision of the said Inspector thereon shall be final.

15. (1) Any dispute between the responsible authority and the owner or other person in charge of the vessel as regards

(a) the gross amount of the tax collected; or

(b) the amount to be deducted under Rule 9; or

(c) the amount to be paid to the responsible authority under Rule 10; or

(d) the accuracy of the statement submitted under Rule 11; or

(e) the security to be deposited under rule 12 shall be referred to the Inspector of Municipal Councils and Local Boards for decision within two months of the expiry of the notified period: Provided that, for sufficient reasons to be recorded in writing, the said Inspector may extend the period aforesaid.

(2) An appeal shall lie to the Government against any decision of the Inspector of Municipal

This page is Accepted in Panchayath Wiki Project. updated on: 30/ 05/ 2019 by: SujithPT

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