Penalty waiver may be granted by government via notification following council recommendation under specified mitigating circumstances. Government may, by notification, remit wholly or partly any penalty under offence provisions or any late fee for specified classes of taxpayers and under specified mitigating circumstances, on the recommendation of the Council; the notification must identify eligible classes and the circumstances for partial or full waiver.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty waiver may be granted by government via notification following council recommendation under specified mitigating circumstances.
Government may, by notification, remit wholly or partly any penalty under offence provisions or any late fee for specified classes of taxpayers and under specified mitigating circumstances, on the recommendation of the Council; the notification must identify eligible classes and the circumstances for partial or full waiver.
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