Section 8(ii) in The Goa Labour Welfare Fund Rules, 1990
(ii)Where the Secretary is satisfied that the penalty imposed is likely to cause undue hardship to the employer concerned or that the employer has suffered financially on account of riots, war, through natural calamities or that delay caused in the payment of unpaid accumulations or fines was due to circumstances beyond his control, the Secretary may remit in part or whole the penalty payable under sub-section (2) of section 13:
