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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tonnage determination under tonnage tax scheme requires specified valid certificates or licence showing net tonnage for vessels.</h1> Determination of tonnage for the tonnage tax scheme requires a valid certificate specifying net tonnage: Indian-registered ships must produce national or international tonnage certificates under the Merchant Shipping Rules depending on length; foreign-registered vessels must have a licence from the competent shipping authority evidencing net tonnage based on the Flag State certificate or other acceptable evidence; inland vessels registered in India must produce a certificate under the Inland Vessels Act.

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