Section 84(1) in Tamil Nadu Value Added Tax Act, 2006
(1)An assessing authority or an appellate or revising authority (including the Appellate Tribunal) may, at any time within [Six [five] [The word Six was substituted instead of five in sub-section (1) of Section 84 as per Gazette No 217 dated 14.10.2015] years from the date of any order passed by it, rectify any error apparent on the face of the record:Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him reasonable opportunity of being heard.
