(1) The following classes of persons shall be exempted from the payment of the pilgrim tax, namely :—
(a) local residents of the Trimbak Municipal area, who hold identity card or exemption pass issued by or under the authority of the Municipal Council or the Collector ;
(b) members of Parliament and Members of the Maharashtra State Legislature ;
(c) officers and servants of the State Government, the Central Government or any local authority, who are on duty ;
(d) persons who perform the journey on foot ;
(e) persons who perform the journey on horse back or bicycle or by bullockcart ;
(f) persons who are passing through the Trimbak Municipal area en route to any destination outside that area ;
Levy of pilgrim tax on persons visiting Trimbak Municipal area during Sinhastha Fair.
Exemption from levy of pilgrim tax.
2 Mah. XL of 1965.
1980 : Mah. II] Maharashtra Sinhastha Fair Pilgrim Tax Act, 1980
(g) all children who have not completed three years of age ;
(h) any other class or classes of persons, who may be exempted by the State Government, by notification in the Official Gazette, if it is considered necessary by it so to do in the public interest.
(2) If any question arises as to whether any person is or is not exempted from payment of the tax under this section, the question shall be referred for decision to the Tahsildar having revenue jurisdiction in the Trimbak Municipal area, and the decision of the Tahsildar, subject to an appeal to the Collector of the District, shall be final.