law: 9. Exemptions.-
  Nothing contained in this Act or in any other law shall be deemed to authorise the levy of a terminal tax on the following classes of passengers carried by railway, namely:-
  (a) children not over three years of age;
  (b) police officers travelling on railway warrants;
  (c) persons travelling or military warrants and troops travelling is reserved vehicles at vehicle rate; and
  (d) free pass holders.