Section 13(1) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(1)The Commissioner of State tax shall, after sanctioning the reimbursement, allot the eligible units for audit assessment selected based on the risk parameters to the proper officer, as deemed fit, in order to verify actual production, supply, input tax credit claimed, payment of State tax (SGST) and correctness of the tax reimbursement defined;
