(I) If, yithin four years of the making of an assessment, any person discovers any

mistake or error in any return furnished by him under this Regulation, and he has, as a result ofthe mistake, or error, paid less tax thanwas due under this Regulation, he shall, within one month after the discovery, furnish arevised return and pay the tax owed and interest thereon.

1. (2) If, within four years of the making of an assessment, any person discovers any mistake or error in any return furnished by him under this Regulation, and he has, as a result

of the mistake or error, paid more

tax than was due under this Regulation, he may file an

appeal against the assessment in the manner and subject to the conditions stipulated in

section