Section 51(1) in The Rajasthan Value Added Tax Act, 2003
(1)Notwithstanding anything contained in this Act, the Commissioner may, on an application made in this behalf by a dealer and after having got conducted such enquiry as he deems necessary and after recording his reasons in writing for so doing, reduce or waive, the amount of interest or penalty or both payable by such dealer under this Act, if he is satisfied that-(a)the dealer is under financial hardship and is not in position to make full payment of the demand; or(b)to do otherwise would cause genuine hardship to the dealer.
