The following persons and property, namely :--
[(a) all officers, soldiers and airmen of--
(i) [the Regular Forces]
(ii) any Irregular Corps. ***
* * * * *
(b) all members of [the Territorial Army or of the National Cadet Corps,] when on duty or when proceeding to or returning from duty,
(c) all officers, soldiers and airmen of the Indian Reserve Forces when proceeding from their place of residence on being called out for service, training, or muster or when proceeding back to their place of residence after such service, training or muster,
(d) all authorised followers of--
(i) [the Regular Forces]
[(ii) the Territorial Army or the National Cadet Corps,]
(iii) any Irregular Corps. ***
* * * * *
(e) all members of the families of officers, soldiers, airmen or authorised followers of--
(i) [the Regular Forces] or
(ii) any Irregular Corps,
when accompanying anybody of troops, or any officer, soldier, airman or authorised follower thereof on duty or on the march,
(f) all prisoners under military or air force escort,
(g) the carriages, horses, and baggage, and the persons (if any) employed in driving the carriages or in carrying the baggage, of any persons exempted under any of the foregoing clauses, when such carriages, horses, baggage, or persons accompanying the persons so exempted under the circumstances mentioned in those clauses respectively]
[(h)] all carriages and horses belonging to Government or employed [in the Indian] military [or air-force] service and all persons in charge of or accompanying the same, when conveying any such persons as hereinbefore in this section mentioned or when conveying baggage or stores, or when returning, unladen from conveying such persons, baggage or stores,
[(i)] all carriages and horses, when moving under the orders of military [or air-force) authority for the purpose of being employed [in the Indian] military [or air-force] service.
[(j) all animals accompanying any body of troops which are intended to be slaughtered for food or kept for any purpose connected with the provisioning of such troops, and
[(k) all persons in charge of any carriage, horse or animal exempted under any of the foregoing clauses when accompanying the same under the circumstances mentioned in those clauses respectively,
shall be exempted from payment of any tolls--
(i) on embarking or disembarking, or on being shipped or landed, from or upon any landingplace, or
(ii) in passing along or over any turnpike or other road or bridge, or
(iii) on being carried by means of any ferry,
otherwise demandable by virtue of any Act, Ordinance, Regulation, order or direction of any legislature or other public authority in India:]
Provided that nothing in this section shall exempt any boats, barges or other vessels employed in conveying the said persons or property along any canal from payment of tolls in like manner as other boats, barges and vessels.
[Explanation.--The persons or property exempted under clauses (d), (e) (g) and (j) shall be deemed to accompany the Forces, troops, persons or property concerned, when the move of the former is the direct result of, or is connected with the move of the latter, irrespective of the interval of space and time between the two moves.]