15. The responsible minister or body may amend or revoke a certificate, qualification certificate or other document that has been issued for the purposes of a fiscal measure whose sectoral parameters are under their administration, if information or documents brought to their attention so warrant.
A person or a partnership to whom such a document has been issued is required, on pain of revocation of the document, to inform the responsible minister or body of any change that may entail in the amendment or revocation of the document.
In addition to any grounds set out in a provision of a schedule to this Act, the responsible minister or body is justified in revoking such a document if(1) a condition for the issue of the document is no longer complied with; or
(2) the person or partnership to whom the document was issued made a false statement or omitted material information in the application for the issue of the document or in any other document filed in support of the application, and(a) it may reasonably be considered that the document would not have been issued had it not been for the false statement or omission, or
(b) the person or partnership made the false statement or omitted the material information knowingly or under circumstances amounting to gross negligence.