Power to exempt.

Subject to such conditions as it may impose, the Government may, if it considers it necessary in the public interest to do so, by notification in the Official Gazette, exempt whether prospectively or retrospectively, the consumption of energy in the whole or any part of the Union territory, in respect of any class of premises or purposes or class of consumers or in respect of energy consumed upto a specified limit, from payment of the whole or any part of the duty payable under this Act.