Amendment status not verified — confirm the current text below against the official source.
The authorities are to make due enquiry into several aspect of the matter and should give proper finding: 41 (1975) CLT (SN. 145) 99. 2[6-A. Reduction and remission of assessment and penalty :– Subject to such conditions as may be prescribed, the Collector may, in suitable cases either reduce or remit the amount payable by way of assessment under Sec. 4 of the penalty, if any, imposed under Sec. 6.] NOTES :– The reduction or remission before the omission of the section has been protected. The proceedings which were pending on the date of omission of the Section would continue. This is provided in Sec. 7 of Orissa Act 25 or 1976 which reads as follows: "7 Savings :– The omission of Sec. 6-A of the principal Act by this Act shall in no way affect any reduction or remission of any 8 assessment or penalty made under the said section prior to the date of commencement of this Act nor shall it any way affect the proceeding under the section on the said date. New Section inserted by Orissa Act 13 of 1982.