Part of: Section 1 — 16th February, 2022 ,--Section 1 and 106, vide Notification S.O. 743(E), dated 16th February, 2022, see Gazette of India,
(ii) floating units, floating surfaces, dumb vessels, barges, rigs, jetties or such other non - mechanically propelled inland vessel, which are towed or pushed with the assistance of another mechanically propelled vessel and used for carriage, storage, transportation and accommodation of passengers and cargo in or through inland waters;