Section 26A in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
26A. [ Power To Exempt. [Sub-section 26 was substituted for the original by Gujarat 14 of 1989, Section 3, w.e.f 1-4-08.]
- Subject to such conditions as it may impose, the Designated Authority may, after obtaining prior approval of the State Government, if it considers it necessary so to do in public interest, by resolution to be published in the Official Gazette, exempt any class of person from payment of whole or any part of the tax payable under the provisions of this Act.".]
