Section 40 in The Gujarat Maritime Board Act, 1981
40. Power to levy concessional rates in certain cases.
- In framing scales of rates under any of the foregoing provisions of this Chapter, the Board may prescribe a lower rate in respect of-(a)coastal goods, that is to say, goods other than imported goods as defined in the Customs Act, 1962 (52 of 1962) carried in a vessel from one Indian port to another Indian port:Provided that the Board shall not make any discrimination between one Indian port and another such port in prescribing a lower rate under this Section:(b)Other goods in special cases.
