Section 51A in The Rajasthan Value Added Tax Act, 2003
51A. Power of State Government to waive penalty and interest in certain cases.
- Notwithstanding anything contained in this Act, the State Government in the public interest, by notification in Official Gazette, may reduce or waive any amount of [interest or penalty or late fee] [Substituted 'interest or penalty' by Rajasthan Act No. 5 of 2016, dated 9.4.2016.] payable for any period by any class of dealers, subject to such terms and conditions as may be specified in the notification.
