(1) Notwithstanding anything contained in the Municipalities Act, there shall be levied and collected the pilgrim tax on every person (unless he is exempted under this Act), visiting or entering the Trimbak Municipal area, on each occasion, during the period of Sinhastha Fair, at the following rates, namely :—
(a) at the rate of one rupee per visit or entry for an adult ;
(b) at the rate of fifty paise per visit or entry for a child.
(2) The tax may be collected in or near the vehicle by which the person may be travelling, or at any Naka, in the Trimbak Municipal area or in any part of its periphery, by the conductor of any stage carriage belonging to the Maharashtra State Road Transport Corporation or by the Naka Karkun appointed by the Collector.
(3) On payment of the tax, an entry pass or ticket, in the form laid down by the Collector shall be issued to him by person who collects the tax.
(4) No person who is liable to pay the pilgrim tax shall enter the municipal area at any time during the period of Sinhastha Fair, without paying the tax and obtaining the entry pass or ticket as aforesaid.
(5) Any entry pass or ticket issued under this section shall not be transferable and shall be produced on demand for inspection by any person authorised by the Collector in this behalf.