Appeal to High Court

Rectification of mistakes.—(1) The Commissioner may, by order in writing, amend any order passed by him or by any person appointed by him to assist him, for the purpose of rectifying any mistake apparent from the record: Provided that, no such amendment shall be made if it is likely to affect the tax liability of the dealer, adversely, unless the Commissioner has given not less than thirty days notice to the dealer, of his intention to do so and has given the dealer a reasonable opportunity of being heard. (2) An amendment, which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the dealer, shall not be made under this section after the expiry of two years from the end of the year in which the order sought to be amended was passed. (3) Notwithstanding anything contained in sub-section (2), an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the dealer, may be made at any time within such further period as the Commissioner may allow, if the amendment is made consequent to an order passed by the Tribunal or High Court or Supreme Court. (4) Where any such amendment has the effect of reducing the assessment, the Commissioner shall refund any amount due to the dealer. (5) Where any such amendment has the effect of enhancing the assessment or reducing a refund, the Commissioner shall recover the amount due from the dealer in the manner provided in section 32.