State Act
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Section 26. Remission of tax
THE DELHI TAX ON LUXURIES ACT, 1996
Act no. 10 of 19961996Repealed 1 July 2017Delhi (State Act)
This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.
26. Remission of tax The Commissioner may, in such circumstances and .subject to such conditions as may be prescribed, remit the whole or any part of the tax payable, in respect of any period, by any 1[proprietor]: PROVIDED that, if the amount to be remitted exceeds two thousand rupees, the remission of the excess shall not be made without the previous sanction of the Government.