Section 34 - Definitions - Finance Act, 1979

34. Definitions In this Chapter, unless the context otherwise requires, - (a) aircraft means an aircraft as defined in section 2 of the Aircraft Act, 1934 (22 of 1934), which is used (whether exclusive 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 an airport appointed as such under clause (a) of section 7 of the Customs Act, 1962 (52 of 1962); (d) international journey , in relation to a passenger, 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 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.