In exercise of the powers conferred by section 49 read with sections 8(1), 14, 18, 19, 28, 29 and 33 of the Goa Tax on Entry of Goods Act,…State Rules of Goa · 2000
In respect of penalty accrued under subsection (2) of section 19 of the Act, in a case where such penalty is not exceeding two lakh rupees, the Commissioner and in other cases, the Government shall, for reasons to be recorded in writing, have power to remit the whole or part of such penalty:
Provided that, no remission shall be made in a case in which the amount of tax finally determined is not paid in full.
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