Section 42(15) in Uttar Pradesh Value Added Tax Act, 2008
(15)[ (a) The Commissioner may by order amend or cancel the Certificate of Entitlement before or after expiration of period of exemption or reduction in the rate of tax, where it is found that-(i)facility for refund in lieu of exemption or the reduction in rate of tax has been misused in any manner resulting in wrong amount of refund;(ii)the eligibility certificate issued or facility of exemption or reduction in rate of tax granted under the erstwhile Act has been cancelled or amended by a competent court or an authority;(iii)the Certificate of Entitlement has been obtained on the basis of mis-representation or concealment of fact:Provided that no Certificate of Entitlement shall be amended or cancelled without affording opportunity of being heard to the dealer.(b)The order passed under clause (a) shall take effect from the date mentioned in the order:Provided that no order passed under this sub-section shall take effect before the date of incidence warranting amendment or cancellation of the Certificate of Entitlement.(c)Subject to the provisions of sections 57 and 58, the order passed under clause (a), shall be final.]
