Section 3(2) in The Merchant Shipping (Seamen's Levy of Fees) Rules, 1974
(2)The annual fee shall be payable to the proper officer by the master, owner or agent of a ship and it shall be payable on every seaman held in engagement by the master, owner or agent of such ship on the commencement of each year:Provided that in the year of commencement of those rules the annual fee shall be payable on every seaman held in engagement by the master, owner or agent of a ship on the commencement of these rules.
