Amendment status not verified — confirm the current text below against the official source.
(]} The Collector may at any time within two years from the dale of any order passed by him, either on his own motion or on an application made by any person affected by such order rectify any mistake of fact apparent from the record: Provided that no such rectification shall be made if it has the effect of enhancing the cess or reducing the amount of refund, unless the Collector has given notice in writing to such trader of his intention to do so and has allowed such trader a reasonable opportunity of being heard. (2) The provisions of sub-section (1) shall apply to the rectification of mistake by the Tribunal or the prescribed authority under section 16 as they apply to the rectification of a mistake by the Collector. (3) Where any such rectification has the effect of reducing the amount of cess, the Collector shall in the prescribed manner refund any due, to such trader. (4) Where any such rectification has the effect of enhancing the amount of cess or reducing the amount of refund, the Collector shall recover the amount due from such trader in the manner provided in section 32. CHAPTER VII OFFENCES, PENALTIES AND PROCEDURE