¹[5A. Remission of tax.-

                 The Commissioner may remit the whole or any part of the tax payable, in respect of any period, by any dealer who has suffered financially on account of riots, fire, flood or other natural calamities:

          Provided that, if the amount to be remitted exceeds two thousand rupees, the remission shall not be made without the previous sanction of the State Government.]

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       1. Inserted by GN.FD.No. STR-1562-A, 2316-XII, dated 23.7.1964