Section 12(2)(d) in The Gujarat Electricity Duty Act, 1958
(d)prescribe the rules, if any, subject to which the Inspectors may exercise the powers under section 7;(dd)[ prescribe the circumstances in which, the terms and conditions subject to which and the period for which the interest or penalty may be waived under sub-section (5) of section 8.] [Clause (dd) inserted by Gujarat 27 of 2005, dated 15th September, 2005 (w.e.f 01-10-2005)]