Amendment status not verified — confirm the current text below against the official source.
The assessing authority or the appellate authority may, at any time within' one year from the date of assessment or disposal of appeal, rectify any mistake apparent on the face of the record of the assessment or appeal, as the case may be : Provided that no rectification having the effect of enhancing the liability of the purchaser shall be made without allowing him an opportunity of being heard. Bar to suits and proceedings