Section 172(3)

(3) Before the d eparture from any port in India of any such ship, the master of the ship shall prepare and furnish to the 3[Assessing Officer] a return of the full amount paid or payable to the owner or charterer or any person on his behalf, on account of the carriage of all passengers, livestock, mail or goods shipped at that port since the last arrival of the ship thereat: Provided that where the 3[Assessing Officer] is satisfied that it is not possible for the master of the ship to furnish the return required by this sub -section before the departure of the ship from the port and provided the master of the ship has made satisfactory arrangements for the filing of the return and payment of the tax by any other person on his behalf, the 3[Assessing Officer] may, if the return is filed within thirty days of the departure of the ship, deem the filing of the return by the person so authorised by the maste r as sufficient compliance with this sub -section.