Section 20A in Tamil Nadu Motor Vehicles Taxation Act, 1974
20A. [ Remissions. [Inserted by the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1983 (Tamil Nadu Act 21 of 1983) which came into force on 1st April 1983.]
- The Government may, in such circumstances and subject to such conditions as may be prescribed, by notification, -(1)remit, whether prospectively or retrospectively, whole or any part of the tax or penalty or both, payable under this Act, or the rules made thereunder -(a)by any person or class of persons, or(b)in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any area; and(2)cancel or vary such notification.]
