Section 32(11) in The M.P. Vanijyik Kar Adhiniyam, 1994
(11)Where a dealer or person to whom any facility has been given under sub-section (8) or sub-section (10) and such dealer or person has properly complied with the order granting him such facility, the Commissioner may, if he is of the opinion that the interest payable by him has caused him hardship, remit such portion of the interest payable on the tax due or on the penalty imposed as is in excess of the tax to be paid or the penalty to be recovered :Provided that the State Government may suo motu or on a reference made by the Commissioner, grant such further remission of interest payable under this sub-section as it may deem fit.
