(1)With effect from such date as the Central Government may, by notification in the Official Gazette, specify, there shall be levied on the passage money paid by every passenger carried by [special trade passenger ship] departing or proceeding from any port or place in India a cess to be called the passenger welfare cess at such rate not exceeding five per cent. of the passage money as the Central Government may, by notification in the Official Gazette, specify, and different rates may be specified in respect of different classes of passengers and voyages.
