(3)The Board may, at a meeting, reduce the amount payable on account of any of the taxes mentioned in Section 68, sub-section (1) (a), (b), (c) and (d), or remit the same, on tl1e ground of excessive hardship to the person liable to pay the same:Provided that such reduction or remission shall not, unless renewed by the Board at a meeting have effect for more than one financial year.
