Section 46 - Power to exempt - Finance (No. 2) Act, 1971

46. Power to exempt Notwithstanding anything contained in this Chapter, the Central Government may,- (a) by notification in the Official Gazette, and subject to such conditions and limitations as may be specified therein, exempt, wholly or to such extent as may be specified in the notification, any class or classes of passengers or any category or categories of passengers under any such class from the payment of foreign travel tax if that Government is satisfied that it is necessary so to do in the public interest; (b) by order, in writing, and subject to such conditions and limitations as may be specified therein, exempt, wholly or to such extent as may be specified in the order, any passenger from the payment of the said tax if that Government is satisfied, for reasons to be recorded in the order, that it is necessary or expedient so to do, having regard to the special circumstances of his case and the purpose of his journey.