Levy of tax on Goods

On and from the date of commencement of this Act, there shall be levied and paid to the Government on the goods transported by barges, through such inland waterways or canals as may be notified by the Government, a tax at the rate of ‘one rupee per tonne’ or part thereof of the goods: Provided that no tax shall be payable under this Act on goods belonging to the Government or Central Government.