Section 21 in The Rajasthan Lands and Buildings Tax Act, 1964
21. Power of Government to exempt, reduce or remit tax.
(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.(2)The Government or the authority or officer referred to in sub-section (1) way at any time cancel or modify any order issued under sub-section (1) and upon such cancellation the tax shall be payable in respect of the [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] concerned with effect from the time when such cancellation is made:Provided that no such cancellation shall be made unless the party likely to be affected by such cancellation has had a reasonable opportunity of making his representations.[Chapter-IV-A] [Inserted by Rajasthan Act No. 15 of 1973.] Survey of lands and buildings
