Section 16 in Assam Industries (Sales Tax Concessions) Act, 1986
16. Restrictions on extension of concessions to industrial units.
(1)The concessions specified in the previous sections shall be extended, as and from the date of commencement of this Act, to an industrial unit only on production by its owner at such intervals, in such manner and in such form as may be prescribed, a certificate obtained from an authority specified by the State Government in this behalf to the effect that the number of local people employed in the unit including those in the management cadre is not less than eighty per centum of the total number of persons employed in the unit.(2)The certificate under sub-section (1) shall be granted by the specified authority after making such enquiry as may be prescribed and giving the owner of the unit a reasonable opportunity of being heard.
