Section 19A in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
19A. [ Remission of taxes. [Section 19-A was inserted by Gujarat 18 of 1981 Section-3, w.e.f. 1-4-81.]
(1)Subject to such conditions as it may impose the Government may, if it is- necessary so to do in the public interest or 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 payable in respect of any period by any class of persons.(2)The Commissioner may, in such circumstances and subject to such conditions and limits as may be prescribed, remit the whole or any part of the tax payable in respect of any period of any person or any class of persons.]
