(1)The provisions of this section shall, notwithstanding anything contained in the other provisions of this Act, apply for the purpose of the levy and recovery of tax in the case of any ship, belonging to or chartered by a non-resident, which carries passengers, livestock, mail or goods shipped at a port in India [* * *] [ Certain words omitted by Act 25 of 1975, Section 19 (w.e.f. 1.6.1975).].
