(1) Any officer, authority, the Tribunal or the High Court may on its own motion
or on the application of the dealer or any other interested person rectify any
mistake apparent on the face of record, in any order passed by him under this
Act, within three years from the date of the order sought to be rectified:
Provided that where an application under this sub-section has been made
within such period of three years, it may be disposed of even beyond such
period:
Provided further that no rectification which has the effect of enhancing the
assessment, penalty, fees or other dues, shall be made unless reasonable
opportunity of being heard has been given to the dealer or other person likely to
be affected by such enhancement.
(2) Where such rectification has the effect of enhancing the assessment, the
assessing authority shall serve on the dealer a revised notice of demand in
the prescribed form and therefrom all the provisions of this Act shall apply
as if such notice had been served in the first instance.
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