Rajasthan Sales Tax Act,1994
Section 54. Power to reduce or waive interest and penalty in certain cases
(1) Notwithstanding anything contained in this Act, the Commissioner may, on an application made in this behalf by a dealer and after having got conducted such enquiry as he deems necessary and after recording his reasons for so doing, reduce or waive, the amount of interest or penalty or both payable by such dealer under this Act, if he is satisfied that –
(a) the dealer is under financial hardship and is not in a position to make full payment of the demand; or
(b) to do otherwise would cause genuine hardship to the dealer.
(2) Every order made under this section shall be final and shall not be called into question by any civil court or any other authority.