Rectification of error

Tax199227 sections

Statutory text

(1) The executive authority may, suo motu or on an application made at any time within two years from the date of any order or decision made or taken under this Act, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty, shall be made unless the executive authority has given him a reasonable opportunity of being heard.
(2) Where such rectification has the effect of reducing an assessment or penalty, the executive authority shall refund such amount as may be due to the employer or to the enrolled person, as the case may be.
(3) Where any such rectification has the effect of enhancing assessment or penalty, the executive authority shall give the employer a revised notice of assessment or penalty and thereupon the provisions of this Act and the rules made thereunder shall apply as if such notice had been given in the first instance.
(5) The provisions of this Act relating to appeal shall apply to an order of rectification made under this section as they apply to the order in respect of which such order of rectification has been made.

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