Section 41 - Definitions - Finance Act, 1989

41. Definitions. In this Chapter, unless the context otherwise requires, (a) aerodrome means any aerodrome as defined In clause (2) of section 2 of the Aircraft Act, 1934 (22 of 1934), which is situated in India; (b) aircraft means any aircraft as defined in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934), which is used (whether exclusively or not) for the carriage of passengers; (c) carrier means the person or authority undertaking the carriage of a passenger on an inland journey and includes any agent, representative or other person acting on behalf of such person or authority; (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 inland journey, but does not include, (i) fuel surcharge, If any, payable, and (ii) fee, if any, payable for the amenities given to the passengers and visitors at any aerodrome; (e) inland journey , in relation to a passenger, means his journey from any aerodrome on board any aircraft to another aerodrome; (f) passenger means any person boarding, at any aerodrome, an aircraft for performing an inland journey, but does not include, (i) a person, who performs an inland journey on a through international ticket and which precedes, or forms part of a series of journeys preceding, or follows, or forms part of a series of journeys following, a journey to or from a place outside India on the same ticket; or (ii) a person employed or engaged in any capacity on board the aircraft on the business thereof.