Argued May 1, 1975 Decided June 12, 1975 Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department. Louis J. Lefkowitz, Attorney-General (Francis V. Dow, Ruth Kessler Toch and Vincent P. Molineaux of counsel), for appellant. Walter J. Rockler for respondent. Chief Judge BREITEL. In an article 78 (CPLR) proceeding, the State Tax Commission appeals from a judgment, denominated an order, of the Appellate Division modifying its determination. The commission had determined
(a) The commissioner may revoke the certification of a business enterprise upon a finding of any one of the following: (1) the business enterprise made material misrepresentations of fact on its application for certification or on a business annual report, or the business enterprise failed to disclose facts in its application for certification that would constitute grounds for not issuing a certification; (2) the business enterprise has failed to construct, expand, rehabilitate, invest in or operate
(a) A business enterprise that received a notice of revocation of certification in accordance with section 11.9(c) of this Title may send a written notice to the Empire Zone Designation Board appealing the revocation of certification by no later than 15 business days from the date of the notice of revocation of certification. Failure by a business enterprise to appeal the commissioner's revocation of certification within the aforementioned 15 business day period will be deemed a waiver of the business