Amendment status not verified — confirm the current text below against the official source.
( 1) Notwithstanding anything contained in Section 9 or section I 0, where it appears to the designated 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 designated authority may, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity or being heard, revoke the certificate of settlement issued under sub-section (I) of section 8. (2) If a certificate of settlement is revoked under sub-section (I), the appeal or revision, as the case may be, under the relevant Act. covered by s(1ch certificate or settlement, shall, not\vithstanding the provisions of section 9 or section I 0 stand revived or reinstated immediately upon su(:h revocation, and such appeal or revision shall be decided in accordance with the provisions of the relevant Act, as if no settlement of the arrear tax. penalty or interest in dispute in such appeal or revision has ever bee1i made under this Act : Provided that this sub-section shall not apply in respect of any case already withdrawn under the proviso to sub-section (I) of section 4 with the leave of the Assam Board of Revenue or the Gauhati High Court or the Supreme Court, as the case may be.