Power to waive penalties allows government to waive penalties or late fees for specified taxpayers on council recommendation. The Government may, by notification, partially or fully waive penalties and late fees for specified classes of taxpayers where mitigating circumstances are specified, subject to the recommendation of the Council and to the conditions set out in the notification.
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.
Power to waive penalties allows government to waive penalties or late fees for specified taxpayers on council recommendation.
The Government may, by notification, partially or fully waive penalties and late fees for specified classes of taxpayers where mitigating circumstances are specified, subject to the recommendation of the Council and to the conditions set out in the notification.
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