Rectification of mistakes

Rectification of mistakes.-

1. (1) With a view to rectifying any mistake apparent from the record, the Luxury Tax Officer, the appellate authority or the revising authority may, at any time within five years from the date of an order passed by him or it as the case may be, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise, increasing the liability of the [proprietor or stockist] shall not be made unless the Luxury Tax Officer, the appellate authority or the revising authority, as the case may be, has given notice to the [proprietor or stockist] of his or its intention and has allowed the [proprietor or stockist] an opportunity of being heard.
2. (2) An order passed under sub-section
3. (1) shall be deemed to be an order passed under same provision of law under which the original order, the mistake in which was rectified had been passed.
4. (3) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make any refund which may be due to the [proprietor or stockist].