(10)Where the Advance Ruling Authority finds, on a representation made to it by the Commissioner or otherwise, that an Advance Ruling pronounced by it under sub-section (4) has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order and after giving opportunity of being heard, declare such Advance Ruling to be void ab initio and thereupon all the provisions of this Act, shall apply to the applicant as if such Advance Ruling had never been made.
