Section 32A in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
32A. [ Power of State Government to waive penalty and interest in certain cases. [Inserted by Rajasthan Finance Act, 2017, dated 31.3.2017]
- Notwithstanding anything contained in this Act, the State Government in the public interest, by notification in the Official Gazette, may reduce or waive any amount of interest, penalty or late fee payable for any period by any class of hoteliers, subject to such terms and conditions as may be specified in the notification.]
