Rectification of mistakes

Rectification of mistakes.-

1. (1) With a view to rectifying any mistake apparent on the face of the record, the Assistant Commissioner or the Appellate Authority or the Revisional Authority, may at any time within two years from the date of an order passed by it, rectify the mistake in such order: Provided that any rectification which has the effect of enhancing an assessment or otherwise increasing the liability of the promoter of any person shall not be made unless the Assistant Commissioner or the Appellate Authority or the Revisional Authority as the case may be, has given notice to the promoter or any person of his intention, to do so and has allowed the promoter or any person a reasonable opportunity of being heard.
2. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the Authority passing such order may, notwithstanding anything contained in any law for the time being enforce amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.
3. (3) 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 , has been passed.