Amendment status not verified — confirm the current text below against the official source.
( 1 ) Any authority under this Act may, of his own motion or on an application being made in this behalf, rectify any mistake apparent on the face of the record. ( 2 ) Any authority under this Act may, review his own order if any employer has been under assessed for any period: Provided that, if an order under this section has an adverse effect on an employer or a person, no such order shall be passed unless a reasonable opportunity of being heard has been given to such employer or person: Provided further that, no order under this section shall be passed after the expiry of three years from the passing of the impugned order.