Notification No. 9/FTT/79 Date 30/11/1979

Amend the notification No. 8/FTT/79 dated the 3rd July, 1979 to clearly specify that passenger includes child below two years also.
G.S.R.No. 661(E). In exercise of the powers conferred by section 36 of the Finance Act, 1979 (21 of 1979, the Central Government, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.G.S.R. 431(E)/F.No.306/10/79-FTT dated the 3rd July, 1979, namely:

In the first paragraph of the said notification -

(a) in the opening portion, for the words "every passenger", the words and bracket "every passenger (including a child below two years)" shall be substituted;

(b) in the proviso, for the words "provided that", the words and bracket "provided that in relation to a passenger (not being a child below two years)" shall be substituted.

[No.9/FTT/79-F.No.306/1/79-FTT ISSUED VIDE GSR NO. 661 ON 30TH NOVEMBER, 1979]

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