Section 21(1) in The Rajasthan Lands and Buildings Tax Act, 1964
(1)The State Government or such other authority or officer authorised by the State Government in this behalf, may if it considers it necessary in the public interest, by Notification in the Official Gazette, exempt, reduce or remit, whether prospectively or retrospectively, the tax payable in respect of any class of [lands or buildings] [Substituted by Rajasthan Act No. 15 of 1973.] or by any class of persons.
