https://www.taxtmi.com/acts?id=16034 Where an instrument conferring fiscal benefits is obtained by collusion, wilful misstatement or suppression of facts and is utilised by another person, the duty attributable to that utilisation shall be deemed never exempted and recovered from the person to whom the instrument was issued, with interest, following a thirty-day show-cause process and subject to exclusion where duty has already been determined under existing recovery provisions. en-us Fri, 16 Mar 2012 17:56:42 +0530 Fri, 16 Mar 2012 17:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16034 Where an instrument conferring fiscal benefits is obtained by collusion, wilful misstatement or suppression of facts and is utilised by another person, the duty attributable to that utilisation shall be deemed never exempted and recovered from the person to whom the instrument was issued, with interest, following a thirty-day show-cause process and subject to exclusion where duty has already been determined under existing recovery provisions. Act-Rules Bills Fri, 16 Mar 2012 17:56:42 +0530 https://www.taxtmi.com/acts?id=16034