Amendment status not verified — confirm the current text below against the official source.
16. (1) Any authority which passed an order of assessment or an order in appeal or revision as the case may be, may, on its own motion or on an application by either party at any time within one year from the date of such order, rectify any mistake apparent on the face of the record of the assessment, appeal or revision as the case may be: Provided that no such rectification shall be made without giving a reasonable opportunity of being heard to either party. (2) Where any such rectification has the effect of reducing the assessment, the authority concerned shall order refund of the excess amount to the assessee. (3) An order under sub-section (1) which has the effect of enhancing the assessment, shall be deemed to be an order passed under section 8, 11, or 12, as the case may be, and the provisions of this Act shall, in so far as may be applicable, apply to such order.