(2)[ Where in the opinion of the] [Substituted by Rajasthan Act 35 of 1956.] [State Government] [Substituted by Rajasthan Act 38 of 1957.] reasonable grounds exist for doing so, the [State Government] [Substituted by Rajasthan Act 38 of 1957.] may, by like notification and subject to such conditions and restrictions as it may impose, exempt and person or class of persons or any excisable article from all or any of the provisions of this act or of the rules made thereunder either [throughout the territories to which this Act extends] [Substituted by Rajasthan Act 38 of 1957.] or in any specified part thereof or for any specified period or occasion.
