Section 13(2) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(2)The Commissioner of State tax may, after sanctioning the reimbursement, also order for special audit by the Chartered Accountant for units selected based on the risk parameters identified by him in order to verify correctness of actual production, supply and valuation thereof, input tax credit claimed, State tax paid and tax reimbursement claimed.
