section 33
Rectification of mistake
The Haryana Tax on Luxuries Act, 2007Tax200742 sections3 chapters
Chapter V APPEAL, REVISION, REVIEW, REFERENCE AND RECTIFICATION
Statutory text
- (1) With a view to rectify any mistake apparent from the record, the assessing authority, the appellate authority or the revising authority, as the case may be, at any time within two years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the proprietor shall not be made unless the assessing authority, the appellate authority or the revising authority, as the case may be, has given notice to the proprietor of its intention and has given the proprietor an opportunity of being heard.
- (2) An order passed under sub-section
- (1) shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, had been passed.
- (3) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make the refund which may be due to the proprietor.
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