Power to regularise tax non-levy where a generally prevalent practice caused short or non-levy; government may remit by notification. Section 8A authorises the Government, on the recommendation of the Council and by notification, to direct that tax payable on supplies affected by a generally prevalent practice of non-levy or short-levy need not be recovered; this applies where the Government is satisfied that a general practice existed and that the supplies were liable to tax or to a higher tax than levied under that practice.