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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1971 Section 44

DEFINITIONS In this Chapter, unless the context otherwise requires,

~2 min read
https://sooperkanoon.com/act/225985

Bare act section · Research

About this section

Finance (No. 2) Act, 1971 Section 44 is part of Finance (No. 2) Act, 1971 - DEFINITIONS In this Chapter, unless the context otherwise requires,. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

a) "aircraft" means any aircraft as defined insection 2 of the Aircraft Act, 1934-, which is used (whether exclusively or not) for the carriage of passengers;

(b) "carrier" means the person or authority undertaking the carriage of a passenger on an international journey and includes any agent, representative or other person acting on behalf of such person or authority.

(c) "customs port" and "customs airport" mean. respectively, a port or airport appointed as such under clause (a) ofsection 7 of the Customs Act, 1962-;

(d) "fare" means the total amount of all charges of whatever nature (including charges, if any, for provision of food or accommodation) payable to the carrier by or on behalf of a passenger in respect of his international journey;

(e) "international journey", in relation to a passenger, means-

(i) his journey from the last customs port or customs airport of departure of the ship or aircraft in the territories to which this Chapter extends to a place outside India, and includes further journeys by such passenger outside India by the same or different carriers:

(ii) his journey from a place outside India to the first customs port or customs airport of arrival of the ship or aircraft in the said territories, irrespective of whether the journey commences or terminates at such customs port or customs airport;

(f) "passenger" means any person travelling on board a ship or an aircraft on an international journey except -

(i) a person employed or engaged in any capacity on board the ship or aircraft on the business thereof;

(ii) a person on board the ship or aircraft either, in pursuance of obligations laid upon the master, captain or other person in charge of the ship or aircraft to carry ship- wrecked or distressed or other persons or by reason of any circumstances which neither the master or captain or other person in charge of the ship or aircraft nor the charterer, if any, could have prevented or forestalled;

(g) "ship" means a ship used (whether exclusively or not) for the carriage of passengers,

Frequently asked questions

What does Finance (No. 2) Act, 1971 Section 44 provide?

Section Section 44 of the Finance (No. 2) Act, 1971 (DEFINITIONS In this Chapter, unless the context otherwise requires,) is reproduced on this page as part of the Finance (No. 2) Act, 1971. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act, 1971 Section 44?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1971 Section 44. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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