section 22
Rectification of mistakes
Uttarakhand Benami Transactions (Prohibition) Act, 2016Tax201646 sections
Statutory text
(1) The Appellate Tribunal or the Adjudicating Authority or as the case may be, the initiating Officer, in order to rectify any mistake apparent on the face of the record, may amend any order made by it, within a period of one year from the end of the month in which the order was passed. (2) No amendment shall be made under sub-section (1) if such amendment is likely to affect any person prejudicially, unless he has been given notice of the intention to do so and has been allowed an opportunity of being heard.
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