9. In the Finance Act, 1980 (XXIII of 1980), in section 12,- (a) after sub-section (1), the following new sub-section shall be inserted with effect on and from the 1st day of August, 1984, namely:- “(1A) Subject to the provisions of sub-section (2), there shall be levied and collected Foreign Travel Tax on all foreign travels by land or sea by Bangladeshi nationals and Bangladeshis having permanent residence or owning properties or business in Bangladesh or enjoying other facilities not available to foreign nationals, at the rate of fifty taka per traveller by land and two hundred taka per traveller by sea.”; (b) in sub-section (2), for clause (v) the following shall be substituted, namely:- “(v) return tickets purchased abroad in foreign currency subject to the condition that journey in respect of such tickets also originate from abroad.”.