Section 17A in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
17A. [ Remission of tax, penalty or interest. [Section 17A inserted by Gujarat 5 of 2006, dated 2nd March, 2006]
(1)Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest to grant concession in case of double taxation or to redress an inequitable situation, remit by an order either generally or specially, the whole or any part of the tax, penalty or interest payable in respect of any period by any importer or a class of importers.(2)The Commissioner may, in such circumstances and subject to such conditions and within such limit as may be prescribed, remit the whole or any part of the tax, penalty or interest payable, in respect of any period, by any dealer.]
