Section 19 in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
19. Power to remove difficulties.
(1)If any difficulty arises in giving effect to the provisions of die Reimbursement Scheme, the Commissioner of State tax may, by an order, make such provisions, as appear to it to be necessary or expedient for removing the difficulty.(2)In order to ensure smooth implementation of this Scheme, the Commissioner of State tax may, with the approval of the Finance (Taxation) Department, by an Order, published in the Official Gazette, prescribe additional Format/annexure and the time and manner of furnishing the same to the specified authority or modify the existing Format/Annexure.(3)In the matter of interpretation of the Reimbursement Scheme, the decision of the Government in the Finance (Taxation) Department shall be final and binding,
