Section 41(1) in The Gujarat Value Added Tax Act, 2003
(1)Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest in case of double taxation or to redress an [inequitable situation, or for sufficient and resonable cause] [These words were substituted for the 'inequiatable situation' by Gujarat Act No. 25 of 2006 section 7 w.e.f 10-5-2006] 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 dealer or a class of dealers or of any specified class of sales or purchase.[**] [upto 31-3-07 remits whole of the tax payable by R.D. on sale of oil cakes and de-oiled cakes of cotton seeds with condition by Notification No. (GHN.65) VAT-2006/ Section 41(1) (1) Th. dated 17-5-06 by Notification No. (GHN-10) VAT 2007/ Section 41 (1) (5) TH dated 30-3-07 it is extended up to 31-3-08 by Notification No (GHN-17) VAT 2008/Section41(1)(6) Th Dated 1-4-08 it is extended upto 31-3-09]
