Amendment status not verified — confirm the current text below against the official source.
(1) The authority which made an assessment or passed an order on appeal or revision in respect of any, at his 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 to do so and has allowed him a reasonable opportunity of being heard. (2) When such rectification has the effect of ~ the assessment, a refund shall be due to the desire (3) Where any such rectification has the effect the enhancing the assessment, a notice of demand such be issued for the sum payable. Penalty for non-submission of return and evasion of taxes :