Section 25(2)(h) in The Gujarat Maritime Board Act, 1981
(h)vessels, tugs, boats, barges and launches and lighters for the use within the limits of the port or beyond those limits, whether in territorial waters or otherwise, for the purpose of towing or rendering assistance to any vessel, whether entering or leaving the port or bound elsewhere and for the purposes of saving or protecting life or property and for the purpose of landing, shipping or trans-shipping passengers or goods under Section 32;