Section 17A(1) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(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.
