Amendment status not verified — confirm the current text below against the official source.
Rectification of mistakes: (1) The Collector may at any time within two years from the date 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 ii has the effect of enhancing the cess or reducing the amount of a refund , unless the Collector has given notice in writing to such dealer of his intention to do so, and has allowed such dealer a reasonable opportunity of being heard; _________________________________________________________________________ (10) (2) The provisions of sub-section (l) 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 dealer; (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 dealer in the manner provided in section 32. CHAPTER VII OFFENCES, PENALTIES AND PROCEDURE 2l. Penalty for carrying on the business without registration: Whoever contravenes the provisions of section 8 shall, on conviction; be punished with fine which may extend to Twenty thousand Rupees and in the case of a continuing contravention, with an additional fine which may extend to the One thousand Rupees for each day during which such contravention continues after conviction for the first such contravention.