Assessment of non-resident in respect of occasional shipping business.

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..... rangement such as slot charter, space charter or joint charter) shall be made in accordance with the provisions of this section. (2) The master of a ship belonging to, or chartered by, a non-resident shall, before the departure of the ship, furnish to the Assessing Officer a return of the full amount of transportation charges accrued to, or received by, the owner or charterer, since the last arriv .....

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..... and (b) determine the sum payable as tax thereon at the rates applicable to the total 35 income of a foreign company. (5) The sum determined under sub-section (4) shall be payable by the master of the ship or any other person authorised by him. (6) A port clearance shall not be granted to the ship until the Commissioner of Customs, or other officer duly authorised to grant it, is satisfied that th .....

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