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section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council

formal order from the Board, the Probation Officer shall inquire into the circumstances of the child as may have bearing on the inquiry ... investigation report should provide for risk assessment, including aggravating and mitigating factors highlighting the circumstances which induced vulnerability such as traffickers or abusers being

nature of the contravention; (e) action taken by the concerned person to mitigate the contravention, including by providing a voluntary undertaking under sub-section ... result of the contravention; and (h) any mitigating factors relevant to the circumstances of the case, such as the timely rectification of the contravention

severe having regard to all the circumstances of the case, such authority may mitigate or remit the punishment awarded or commute that punishment

penalty imposed under this Act shall depend on the facts and circumstances of each case and shall be commensurate with the degree and severity ... When a person voluntarily discloses to an officer under this Act the circumstances of a breach of the tax law, regulation or procedural requirement prior

Disaster Management Act, 2005 64. Making or amending rules, etc., in certain circumstances .-Subject to the provisions of this Act, if it appears ... made or amended for the purposes of prevention of disasters or the mitigation thereof, it may require the amendment of such rule, regulation, notification, guidelines

request is made or not, to record every point brought forward in mitigation of punishment.] VARIATION The Court gives permission to the accused to call ... sentence and to enable the confirming officer to know all the circumstances connected with the case will be taken as in paragraph (4). No address

recognised as income. (q) Any pollution control cost resulting from abnormal circumstances, if material and quantifiable, shall not form part of the pollution control cost ... process, new products or use of new materials to avoid or mitigate pollution shall be treated as research and development costs and not included under

determine the sentence, and for the reviewing officer to know all the circumstances connected with the offence. (b) The evidence shall be taken in like ... been read, address the court with reference to the charge and in mitigation of punishment and may call witnesses as to his character

determine the sentence, and the reviewing officer to know all the circumstances connected with the offence. (b) The evidence shall be taken in like manner ... been read, address the Court with reference to the charge and in mitigation of punishment and may call witnesses as to his character