Section 139(1)(d1) in The Maharashtra Prohibition Act
(d1)remit or refund wholly or partially any fee in respect of any privilege, licence, permit, pass or authorization granted under this Act or any duty on toddy producing trees or any excise or countervailing duty or fee leviable under this Act on any intoxicant, hemp, mhowra flowers or molasses from any person or institution or from a class of persons or institutions or exempt any person or institution or class of persons or institutions from the payment of such duty or fee subject to such conditions as it may impose;