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        F. Acts / Amendment Acts

        Section 38 - Amendment of section 61

        Finance Act, 1984
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Waiver of interest: Board may waive interest on warehoused goods in the public interest by special order. The amendment empowers the Board to waive, by special order and where necessary in the public interest, whole or part of any interest payable in respect of warehoused goods, but only under circumstances of an exceptional nature to be specified in that order.
                        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.

                              Waiver of interest: Board may waive interest on warehoused goods in the public interest by special order.

                              The amendment empowers the Board to waive, by special order and where necessary in the public interest, whole or part of any interest payable in respect of warehoused goods, but only under circumstances of an exceptional nature to be specified in that order.


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