31. Power to reduce or waive interest in certain cases Notwithstanding anything contained in this Act, the Excise Commissioner may, on the application made in this behalf by a person, with the approval of the Government and after recording his reason for so doing, reduce or waive the amount of any interest payable by him under this Act if he is satisfied that-
(a) to do otherwise would cause genuine hardship to the person having regard to the circumstances of the case; and
(b) the person has co-operated in any proceeding for the recovery of any amount due from him.
Section 31 • THE DELHI EXCISE ACT, 2009
Section 31. Power to reduce or waive interest in certain cases
delhi-excise-act-2009-sec-31.json
•
Section 31
{
"act_title": "THE DELHI EXCISE ACT, 2009",
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"number": "31",
"title": "Section 31. Power to reduce or waive interest in certain cases",
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"content": "31. Power to reduce or waive interest in certain cases Notwithstanding anything contained in this Act, the Excise Commissioner may, on the application made in this behalf by a person, with the approval of the Government and after recording his reason for so doing, reduce or waive the amount of any interest payable by him under this Act if he is satisfied that-\n(a) to do otherwise would cause genuine hardship to the person having regard to the circumstances of the case; and\n(b) the person has co-operated in any proceeding for the recovery of any amount due from him.",
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