Amendment status not verified — confirm the current text below against the official source.
Power to exempt, remit or refund excise duty.—Subject to such rules as shall be made by the State Government in this behalf, the Commissioner may remit or refund wholly or partially any fee in respect of any privilege, licence, permit, pass or authorisation granted under this Act, or duty on toddy-producing trees or excise duty or fee leviable under this Act on any intoxicants, hemp, mhowra flowers or molasses from any person, or institution or class of persons or institutions or exempt such person or institution from the payment of such duty or fee.