(1) The authority, which made an assessment or passed an order on appeal or revision in respect thereof may, at any time within three years from the date of such assessment or order and of its own motion, rectify any mistake apparent from the record of the case, and shall, within the like period, rectify any such mistake as has been brought to its notice by a dealer. Provided that no such rectification shall be made having the effect of enhancing the assessment unless the authority concerned has given notice to the dealer of its intention so to do and has allowed him a reasonable opportunity of being heard.
(2) Where any such rectification has the effect of reducing the assessment, a refund shall be due to the dealer.
(3) Where any such rectification has the effect of enhancing the assessment, a notice of demand shall be issued for the sum payable.
(2) Where any such rectification has the effect of reducing the assessment, a refund shall be due to the dealer.
(3) Where any such rectification has the effect of enhancing the assessment, a notice of demand shall be issued for the sum payable.
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More sections of this act
Section 1 · Short title extent and commencementSection 2 · DefinitionsSection 3 · Incidence TaxSection 4 · Tax payable by a dealer or a personSection 5 · Levy of Value Added Tax on goods specified in the Schedule appended to this Act:-Section 6 · Purchase tax payable on purchase of certain goodsSection 7 · Levy of tax on containers and packing materialsSection 8 · ExemptionIndia Code, Government of India. Text fetched 15 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.