Section 4 in Assam Industries (Sales Tax Concessions) Act, 1986
4. Certificate of authorisation.
(1)A person undertaking to manufacture in the State such goods, as may be prescribed, may make an application in the prescribed from to the prescribed authority and within the prescribed time for a certificate of authorisation for the purposes of sub-section (1) of section 3.(2)If the authority to whom an application is made under sub-section (I) is satisfied that the application is in conformity with the provisions of the Act and the rules made thereunder it shall grant to the applicant a certificate of authorisation in the prescribed form which shall specify the class or classes of goods for purposes of sub-section (I) of section 3 and the period for which it shall remain valid.(3)A certificate of authorisation granted under this section shall remain valid for a period of five years from the date of completion of effective steps for setting up the industrial unit in respect of which the certificate is granted:Provided that the authority issuing the certificate may, if he is satisfied on application made in this behalf, extend the validity of the certificate till the expiry of five years from the commencement of production by the industrial unit in respect of which the certificate is granted.(4)No certificate of authorisation shall be granted under sub-section (2) except in respect of such raw materials as may be prescribed.(5)A certificate of authorisation granted under this section may:-(a)Be amended by the authority granting it if he is satisfied either on the application of the holder or, where no such application has been made, after due notice to the holder, that by reason of the holder having changed the name, place or nature of his business or the class or classes of goods bought, sold or manufactured by him or for any other reason the certificate of authorisation granted to him required to be amended, or(b)Be cancelled by the authority granting it where he is satisfied after due notice to the holder that the holder has ceased to carry on business or for any other sufficient reason.
