Page 153 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SHREEJI SHIPPING 391
Explanation. - If Parliament declares by law any other waterway to be a na-
tional waterway, then from the date on which such declaration takes effect,
such other waterway -
(i) shall also be deemed to be a national waterway within the
meaning of this clause; and
(ii) the provisions of this Act shall, with necessary modifications
(including modification for construing any reference to the
commencement of this Act as a reference to the date afore-
said), apply to such national waterway;’
Section 2 of the National Waterways Act, 2016 reads as under :
2. ……….
(1) The existing national waterway specified at serial numbers 1 to 5 in the
Schedule along with their limits given in column (3) thereof, which have
been declared as such under the Acts referred to in sub-section (1) of Sec-
tion 5, shall, subject to the modifications made under this Act, continue to
be national waterways for the purposes of shipping and navigation under
this Act.
(2) The regulation and development of the waterways referred to in sub-
section (1) which have been under the control of the Central Government
shall continue, as if the said waterways are declared as national waterways
under the provisions of this Act.
(3) The inland waterways specified at serial numbers 6 to 111 in the
Schedule along with their limits given in column (3) thereof are hereby de-
clared to be national waterways for the purposes of shipping and naviga-
tion.
14.1.2 In the Schedule to the National Waterways Act, 2016, at Sr. No.
100, National Waterway 100 is as under, which is, inter alia, declared to be inland
waterway. It reads as under :

Sr. National Waterway
No.
100 National Waterway 100 Tapi River :
Hatnur Dam Near Mangalwadi Lat 21°
04’22”N, Lon75° 56’45” E to Gulf of
Khambhat (Arbian Sea) at Lat 21°
02’16”N, Lon72° 39’30”E.

14.1.3 It is worthwhile to mention here that as per the Google Earth
Map, the General Lighterage Area of Magdalla Port (where the Mother Vessels
are anchored), does not fall within the limit of the National Waterway 100-Tapi River
as declared vide the National Waterways Act, 2016.
14.2 Now, we come to the definition of the “Other waterway on any in-
land water”. Clause (b) of Section 2 of the Inland Vessel Act, 1917, defines “Other
waterway on any inland water”, as below:
(b) “inland water” means -
(i) any canal, river, lake or other navigable water within a State,
(ii) any area of any tidal water deemed to be the inland water as
defined by the Central Government under Section 70;
(iii) waters declared by the Central Government to be smooth and
GST LAW TIMES  16th July 2020  153