Provided that if a vessel remains idle for breakdown of engine or otherwise for a continuous period exceeding three months in the year, toll payable shall be reduced in such proportion as the period or the aggregate of such periods for which the vessel remained idle bears to the year for which the toll is payable, subject to the condition that the owner of the vessel shall give a notice to the Assessing Officer within 15 days from the first day the vessel remained idle, failing which he shall not be entitled to any relief on account of the idle period:

 Provided further that the vessels owned by Government shall be exempt from payment of toll under this clause.

Explanation I- Vessels carrying both passengers and cargo shall be charged on the total of the maximum registered carrying capacity of passengers and cargo at the rate specified in sub-clauses (a) and (b).

 Explanation II- For the purpose of sub-clause (c) one nominal horse power will be calculated as equivalent to 5.65 brake horse power.

 Explanation III- Where there are more than one maximum registered passenger carrying capacity, the maximum registered passengers carrying capacity shall mean the highest one.

 (2) The toll shall be payable by the owner or charterer of the vessel.

 (3) The Government may make rules regulating the procedure for the assessment, collection and payment of the toll and other matters incidental to its levy.

 Explanation - In this Article and in Article 13 and 16 "mechanically propelled vessel" and "inland water" have the same meaning as in the Inland Mechanically Propelled Vessels Act, 1917 (I of 1917).