Section 48A(6) in Arunachal Pradesh Goods Tax Act, 2005
(6)Where it appears to the Commissioner that an applicant has obtained the benefit of waiver under this Act by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such assessing authority may, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke any order passed under sub-section (3) (b).
