Levy of Light -dues under The Lighthouse Act, 1927

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....377; 8/- per ton. Section 13 of the Light House Act, 1927 empowers the Proper Officer of Customs to recover the light-dues. As per Section 10 (2) of the Act, the light-dues paid by a Ship are valid for 30 days. For "Ascertainment of Tonnage" Section 12 (1) of the Light House Act, 1927 states that ' For the purposes of levy of light-dues, the tonnage of a ship or sailing vessel shall be reckoned as under the Merchant Shipping Act, 1958, for dues payable on a ship's tonnage including the tonnage of any space added under the said Act to the tonnage of ships by reason of such space being utilized for carrying cargo.' 3. As per the prevailing practice, it is noticed that Ship Agents pay light-dues on the NRT (Net Register ....

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....he levy of light-dues. If the volume of such utilized spaces is determined in cubic metres it shall be divided by 2.83 for arriving at the Tonnage figure and in case the volumetric capacity is in cubic feet it shall be divided by 100 to arrive at the Tonnage figure. A sample calculation of light-dues working is annexed to this Public Notice. 6. In case of General cargo or any other cargo carried as Deck Cargo, or cargo carried in spaces not included in NRT of the Ship, the volumetric capacity and tonnage of such spaces declared by the Owner or Master of the Ship shall normally be accepted by the Customs. For this purpose the Owner or the Master of the Ship shall provide documentation with sufficient information to confirm the admeasurement....