Amendment status not verified — confirm the current text below against the official source.
(1) The authority which made a valuation non. Q r assessment or passed an order on appeal or revi sion in respect thereof may, at any time within three years from the date of such valuation, assessment or order and of its own motion, rectify ai y mistake apparen t from the record of the case, and shall, within the like period, rectify any such mistake as has been brought to its notice by an owner : Provided that no such rectification shall be made having the effect of enhancing the assessment unless the authority concerned has given notice to the owner 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 owner, (3) Where any such rectification has the effect of enhancing the assessment, a notice of demand shall be issued for the sum payable. False Sta-