13E Rectification of mistakes.-

With a view to rectify any mistake apparent from the record, any officer appointed or any authority constituted under the Act or the rules made thereunder may amend suo motu or otherwise any order passed by him. Explanation.-A mistake apparent from the record shall include an order which was valid when it was made and is subsequently rendered invalid by an amendment of the law having retrospective operation or by a judgment of the Supreme Court, Rajasthan High Court, Tribunal or Tax Board. (2) No rectification under this section shall be made after the expiry of four years from the date of the order sought to be rectified. (3) No order of rectification which has the effect of increasing the liability of a proprietor in any way, shall be made without affording him an opportunity of being heard. ]