(e) an octroi on animals or goods brought within the limits of the municipality for sale, consumption or use within those limits; (f)market dues on persons exposing goods for sale in market or in any place belonging to or under the control of the Government or of the committee ; (g) fees on the registration of cattle sold within the limits of the municipality; (h) a latrine or conservancy tax payable by the occupier (or owner) upon private latrines, privies or cesspools, or upon premises or compounds cleansed by municipal agency; (j) a tax for the construction and maintenance of public latrines; (k) a water rate, where water is supplied by the committee ; (l) a lighting rate where the lighting of public streets,places and buildings is undertaken by the committee ; (m) a drainage tax, where a system of drainage has been introduced; (n) a tax payable by the occupiers of buildings or lands within the limits of the municipality, according to their circumstances and property within those imits; 1106 (o) a terminal tax on goods or animals imported into or exported from the limits of a municipality : Provided that a terminal tax under this clause and an octroi under clause (e) shall not be in force in any municipality at the same time; and (p) a tax on (i) persons travelling by railway to or from a municipality to which pilgrims resort, or (ii) pilgrims visiting a shrine within the limits 'of a municipality Rule I of the Terminal Tax Rules made under the Act relates to exports and r. 2 to imports.