261. Passenger welfare cess.- (1) With effect from such date as the Central Government may, by notification in the Official Gazette, specify., there shall be levied on the passage money paid by every passengers carried by an unberthed passengers ship departing or proceeding from any port or place in India a cess to be called the passenger welfare cess art such rate not exceeding five per cent.of the passage money as the Central Government may, by notification it the Official Gazette, specify, and different rates may be specified ion respect of different classes of passengers and voyages. (2) The passenger welfare cess shall be collected by the owner chartered of the unberthed passenger ship or the agent of the owner or charters as an addition to the passage money and shall, after deduction of such costs of collection, if any as the Central Government may determine be paid to such authority as the Central Government may specify. (3) The proceeds of the passenger welfare cess shall, after due apportion made by Parliament by law, be utilised for the purpose of providing amenities to passengers travelling by unberthed passenger ships. Explanation.-In this section "passage money" means the total amount if all charges of whatever nature payable by a passengers in respect of his carriage on an unberthed passenger ship, and includes respect of his carriage on an unberthed passenger ship, bad includes the charges, if any, for provision of food on board the ship, but does not include the cess payable under this section. | 
