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8th
June, 1989
Notification No.3/89-Inland Air Travel Tax
In exercise of the powers conferred by section 44 of the Finance Act, 1989 (13
of 1989), the Central Government, being satisfied that it is necessary and
expedient so to do, hereby exempts the categories of passengers, specified in
column (2) of the Table below, from payment of inland air travel tax leviable
under sub-section(1) of section 42 of the said Act, subject to the conditions
specified in the corresponding entry in column (3) of the said Table.
Table
|
S.No. |
Category of passengers |
Conditions |
| (1) |
(2) |
(3) |
| 1. |
Infants (i.e.
children below the age of two years) |
The said infant
is not allotted an individual seat. |
| 2. |
Cancer patients |
The passenger
shall produce a certificate from a cancer hospital or a cancer institute
that he is a cancer patient and is required to travel for treatment or
check up. Where he was going for treatment or check up for the first time
from a place where there is no cancer hospital or cancer institute, such
certificate from a local hospital shall be produced. |
| 3. |
Blind persons
|
The passenger
shall produce a certificate from an eye hospital or a registered medical
practitioner not less than M.B.B.S. or by a Head of an Institution for the
Blind recognised by the State Government or the Central Government that
the passenger has lost total vision in both eyes. |
| 4. |
Invalid
passengers (stretcher cases) |
The said
passenger is paying three times the normal fare for an adult. |
2. This Notification
shall come into force on the 1st day of July, 1989.
F.No.348/2/89-TRU
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