The Telangana Sales Tax (Settlement of Disputes) Act, 2001.
Section 14. Revocation of certificate of settlement.
Notwithstanding anything contained in this Act, where it appears to the competent authority that an applicant has obtained the benefit of settlement under this Act by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such competent authority, may, for the reasons to be recorded in writing, revoke the certificate of settlement issued under section 12:
Provided that no order of revocation shall be passed without giving the applicant a reasonable opportunity in the manner prescribed.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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