Section 15(2) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(2)Where any amount under the Reimbursement Scheme is availed by wrong declaration of particulars regarding meeting the eligibility conditions in this Scheme or as specified under respective exemption notification issued by the Finance (Taxation) Department, necessary action shall be initiated and concluded in the individual case by the jurisdictional Assistant Commissioner of State tax or Superintendent of State tax, as the case may be.
