107. Amnesty Scheme(s)

Notwithstanding anything to the contrary contained in Act and Rule thereto, the government may by notification in the official gazette notify amnesty scheme(s) covering payment of tax, interest , penalty or any other dues already assessed under section 32 or section 33 of the Act , as the case may be, before a period of atleast one year from introduction of such Amnesty Scheme and subject to such conditions and restrictions as may be specified therein, covering period of limitation, rates of tax, tax, interest, penalty or any other dues payable by a class of dealers or classes of dealers or all dealers.