Barge Goa Daman and Diu Barge Tax Act, (10 of 1973), S. 2(1) Odham's English Dictionary Barge A large flat bottomed boat for transporting heavy burdens on canals or rivers; a large flat-bottomed boat used in loading and unloading ships; a boat for the use of the chief officers of a man-of-war; a large richly decorated boat of State propelled by oars and used on ceremonial occasions; a college house-boat. Boat A long symmetrically shaped hollow vessel or receptacle that floats upon water, is propelled either by oars, the action of wind on sails, or by mechanical means, and which is used as a means of transport. Ship A large ocean-going vessel. Vessel A ship Oxford Dictionary Barge A flat-bottomed freight boat, chiefly for canal and river-navigation, either with or without sails; a rowing boat; esp. a ferry-boat. Boat A small open vessel in which to traverse the surface of water, usually propelled by oars, though sometimes by a sail. Ship A large open sea-going vessel (opposed to a boat); Vessel Any structure designed to float upon and traverse the water for the carriage of persons or goods; a craft or ship of any kind, now usually one larger than a rowing boat and often restricted to sea going craft or those plying upon the larger rivers of lakes. Black's Law Dictionary Barge Name originally applied to a small sailing vessel but afterwards came into general use for a flat bottomed boat used for carrying goods on inland waterways. Barges are usually towed or fitted with some kind of engine. Boat A small open vessel, or water craft, usually moved by oars or rowing. Ship A vessel of any kind employed in navigation. In a more restricted and more technical sense, a three-masted vessel navigated with sails. Vessel A ship, brig, sloop or other craft used in navigation. The word in its broadest sense is more comprehensive that 'ship'. Any structure which is made to float upon the water, for purposes of commerce or war, whether impelled by wind, steam or oars." It is clear from the aforementioned meanings that a 'barge' is a large flat bottomed boat used for transporting heavy burden on canals and rivers but is not generally a ocean going vessel. It may or may not be fitted with an engine depending on its calibration. All the three afore quoted dictionaries have described it as a flat bottomed boat used for carrying goods or minerals on inland waterways. It is essentially a freight boat chiefly meant for canal and river navigation. Barges can be of different sizes and may be propelled by oars, sails or engines. They, however, belong to the family of boats and not ships. (Panduronga Timblo Industries v. Union of India, AIR 1992 SC 1194 (1198)