section 13
Rectification of error
Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001Tax200117 sections
Statutory text
The competent authority, may, at any time within ninety days from the date of issue of the certificate of settlement under section 12, rectify any error apparent on the face of the record: Provided that no such rectification adversely affecting the applicant shall be passed without giving a reasonable opportunity of showing cause against such rectification.
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