Revocation of certificate

Revocation of certificate.—(1) Notwithstanding anything contained in section 19, where it appears to the designated authority that an applicant has obtained a certificate of settlement under sub-section

1. (1) of section 14, by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, the designated authority, may, within a period of two years from the date of issue of the certificate, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity for showing cause, revoke the certificate and the order.
2. (2) In the case of revocation of a certificate and the order under sub-section (1), the amount paid by the applicant along with the application made under section 9 shall be treated as payment towards the arrears under the relevant Act for the relevant assessment year.