12. (1) During the period from the 1st day of July, 1973 to the 30th day of June, 1974 (both days inclusive), there shall be levied and collected on fares and freights charged for transport by mechanically propelled vessels registered under the Inland Mechanically Propelled Vessels Act, 1917 (I of 1917), plying on inland waters, a toll according to the scale specified in the Fourth Schedule to this Act. (2) The toll shall be collected by the owner or the charterer of the vessel and paid to the Government. (3) The Government may make rules regulating the procedure for the assessment, collection and payment of the toll and any other matter incidental to its levy.