Section 9C(1) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(1)Notwithstanding anything contained in this Act, the Commissioner may on an application made in this behalf by a proprietor and after having conducted such enquiry as he deems necessary and after recording his reasons for so doing reduce or waive, the amount of interest or penalty or both payable by the said proprietor under this Act, if he is satisfied that -(a)a proprietor is under financial hardship and is not in a position to make full payment of the demand; or(b)to do otherwise would cause genuine hardship to a proprietor.
