Section 51:
Power to levy concessional rates in certain cases.
In framing scales under any of the
foregoing provisions of this Chapter, the 1[Authority] may prescribe a lower rate in respect of,--
(a) costal 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 1[Authority] 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.
Notes:
1. Subs. by s. 19, ibid., for "Board" (w.e.f. 9-1-1997).