Section 8(3) in Karnataka Tax on Luxuries Act, 1979
(3)[ Notwithstanding anything contained in sub-section (1-A), where the amount of penalty does not exceed five lakh rupees, the Commissioner and in other cases, the State Government, may, subject to such conditions as may be prescribed, remit the whole or any part of the penalty payable in respect of any period by any proprietor or stockist.] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997]
