Section 26(1)(iii) in The Bengal State Aid To Industries Act, 1931
(iii)that the application on which the aid has been granted contained, or was accompanied by, any material statement by the owner which be knew to be false, or any intentional concealment by him of any material fact, which in the opinion of the State Government it was his duty to disclose, or that any such false statement or concealment was intentionally made in any inquiry made under this Act by or with the connivance of the owner or in any return under this Act, or in reply to any requisition for information under this Act, or