Rectification of mistakes

Tax197636 sections

Statutory text

(1) Any authority under this Act may, of his own motion or on an application being made in this behalf, rectify any mistake apparent on the face of the record.
(2) Any authority under this Act may review its own order if any employer has been under-assessed for any period : Provided that no order adversely affecting an employer or a person, shall be passed under this section unless a reasonable opportunity of being heard has been given to such employer or person :

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