Section 34A of Sales Tax Act, 1990 has explained exemption from penalty and default surcharge.
Following is the text of section 34A of the Sales Tax Act, 1990:
34A. Exemption from penalty and default surcharge.–The Federal Government may, by a notification in the official Gazette, or the Board by a special order published in Gazette for reasons to be recorded in writing, exempt any person or class of persons from payment of the whole or part of the penalty and default surcharge imposed under sections 33 and 34 subject to such conditions and limitations as may be specified in such notification or, as the case may be, special order.
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