Section 13 in Goa Tax on Entry of Goods Rules, 2000
13. Conditions for remission of penalty.
- In respect of penalty accrued under sub-section (2) of section 19 of the Act, in a case where such penalty is not exceeding two lakh rupees, the Commissioner and in other cases, the Government shall, for reasons to be recorded in writing, have power to remit the whole or part of such penalty:Provided that, no remission shall be made in a case in which the amount of tax finally determined is not paid in full.
