Section 90(b) in The Maharashtra Value Added Tax Act, 2002
(b)shall be cancelled by the Commissioner, after giving the Eligible Unit an opportunity of being heard, if it is noticed that the grant of Certificate of Entitlement is inconsistent with any of the provisions of this Act, or, as the case may be, the Bombay Sales Tax Act, 1959 (Bombay LI of 1959) rules or notifications or any provision of the relevant Package Scheme of Incentives [or, if the unit contravenes any of the provisions of the relevant Scheme] [These words were added by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 50(2).].
