Power to rectify error apparent on the face of the record

(1) The Urban Land Tax Officer, the Assistant Commissioner, or the Board of Revenue, or the Tribunal may, at any time within three years from the date of any order passed by him or it rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment, shall be made unless such authority has given notice to the assessee and has allowed him a reasonable opportunity of being heard. (2) Where such rectification has the effect of reducing an assessment, the amount due to the assessee shall be refunded to him. (3) Where any such rectification has the effect of enhancing an assessment already made, the Urban Land Tax Officer shall give the assessee a revised notice of demand 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.