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[Cites 0, Cited by 0] [Section 20(1)] [Section 20] [Entire Act]

State of Tamilnadu - Subsection

Section 20(1)(a) in Assessment, Levy and Recovery of Contribution Costs Rules

(a)In respect of any miscellaneous demand issued by the Commissioner to recover the costs and expenses incurred on legal proceedings in respect of any religious institution, if the institution is unable to pay the same due to bona fide financial difficulties or to other reasons beyond its control, the Commissioner may, if the amount of the miscellaneous demand does not exceed Rs. 500 (Rupees five hundred only), for reasons to be recorded in writing by order, waive the collection of such amount in full or in part or direct that such amount or part thereof be collected in instalments not exceeding ten.