Section 20(1) in Assessment, Levy and Recovery of Contribution Costs Rules
(1)(a)In respect of any miscellaneous demand issued by the Commissioner to recover the costs and expenses incurred on legal proceedings in respect of any religious institution, if the institution is unable to pay the same due to bona fide financial difficulties or to other reasons beyond its control, the Commissioner may, if the amount of the miscellaneous demand does not exceed Rs. 500 (Rupees five hundred only), for reasons to be recorded in writing by order, waive the collection of such amount in full or in part or direct that such amount or part thereof be collected in instalments not exceeding ten.(b)If the amount of the miscellaneous demand exceeds Rs. 500 (Rupees five hundred only), the Commissioner may, with the previous sanction of the Government, waive the collection of such amount in full, or in part or direct that such amount or part thereof be collected in instalments not exceeding ten.Note. - (1) Full details such as designation of the person who does actually the collection work, nature of the actual work done by him, his salary and the amount collected by such staff and 10 per cent of the amount collected should always be furnished.
