Amendment status not verified — confirm the current text below against the official source.
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
Any taxing authority or appellate authority, may. at any time, within a period of two years from the date of supply of copy of the order passed by it in arty case, rectify any clerical or arithmetical mistake apparent from the record of the case: Provided that no order shall be passed under this section without giving the person adversely affected thereby a reasonable opportunity of being heard.