1[ Notwithstanding anything contained in this Act, the Excise Commissioner may, on an application made in this behalf by licensee and after recording his reasons for so doing, reduce or waive the amount of any interest payable by the Licensee under this Act, if he is satisfied that –
(a) to do otherwise would cause genuine hardship to the Licensee having regard to the circumstances of the case; and
(b) the Licensee has co-operated in any proceeding for the recovery of any amount due from him.]
Footnotes in the official text
- 1.Inserted vide Rajasthan Act. No. 14 of 1989