Provided that no tax shall be payable under this Act on goods belonging to the Government or Central Government.

Submission of returns Submission of returns.—

1. (1) In respect of every barge owned by him, the registered owner or his representative shall deliver or cause to be delivered to the Tax Officer or to such prescribed officer as the Tax Officer may specify, a monthly return in the prescribed form and manner.
2. (2) When any return is received by a prescribed officer, he shall forward it to the Tax