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TypeBare Act JurisdictionCentral Government

Finance Act, 1979 Section 34

DEFINITIONS - In this Chapter, unless the context otherwise requires,

~1 min read
https://sooperkanoon.com/act/454813

Bare act section · Research

About this section

Finance Act, 1979 Section 34 is part of Finance Act, 1979 - 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.

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Section Text

a) "aircraft" means an aircraft as defined in section 2 of the Aircraft Act, 1934- , which is used (whether exclusively or not) for tlie carriage of passeragers;

(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" means, respectively, a port or an airport appointed as such under clause (a) of section 7 of the Customs Act, 1962- ;

(d) "International journey", in relation to apassenger, means his journey from any customs port or customs airport on board any ship or aircraft to a place outside India;

(e) "passenger" means any person boarding, at any customs port or customs airport, a ship or an aircraft for performing an international journey, but does not include-

(a) a person who has arrived at such customs port or customs airport from a place outside India and is in transit through India:

Provided that he continues his journey to a place outside India-

(i) on board the same ship and as part of the same voyage of the ship: or (ii) by the same aircraft and the flight having the same number by, which he arrived; or (b) a person employed or engaged in any capacity on board the ship or aircraft on the business thereof;

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

Frequently asked questions

What does Finance Act, 1979 Section 34 provide?

Section Section 34 of the Finance Act, 1979 (DEFINITIONS - In this Chapter, unless the context otherwise requires,) is reproduced on this page as part of the Finance Act, 1979. 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 Act, 1979 Section 34?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1979 Section 34. 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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