Section 42 - Inland air travel tax - Finance Act, 1989

42. Inland air travel tax. (1) With effect from the date of commencement of this Chapter, there shall be levied on all passengers embarking on every inland journey, where the fare for such journey is paid in Indian currency, a tax (hereafter in this Chapter referred to as the inland air travel tax) at the rate of ten per cent. of the fare paid by such passengers for every such journey. Explanation. When a passenger performs an Inland journey at a concessional rate or without being charged any fare, the fare ordinarily payable for the journey shall, for the purposes of this section, be deemed to have been paid by such passenger. (2) In accordance with the rules made under this Chapter, the Inland air travel tax shall be collected by the officers of customs appointed under the Customs Act, 1962 (52 of 1962), or the Central Excise Officers appointed under the Central Excises and Salt Act, 1944 (1 of 1944), or such officers of the Central Government or the State Government or the International Airports Authority of India constituted under the International Airports Authority Act, 1971 (43 of 1971), or the National Airports Authority Constituted under the National Airports Authority Act, 1985 (64 of 1985), or such carriers, as may be authorised in this behalf by the Central Government by notification in the Official Gazette and paid to the credit of the Central Government.