Section 32 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
32. Power to reduce or waive interest and penalty in certain cases.
- Notwithstanding anything contained in this Act, the Commissioner may, on an application made in this behalf by a hotelier and after recording his reasons 'for so doing, reduce or waive the amount of any interest or penalty or both payable by such hotelier under this Act, if he is satisfied that -(a)to do otherwise would cause genuine hardship to the hotelier having regard to the circumstances of the case;(b)the hotelier has co-operated in any inquiry relating to the assessment or any proceeding for the recovery of any amount due from him.
