Section 36 in The Punjab Forward Contracts Tax Rules, 1951
36.
(1)An assessing, appellate or revising authority may, at any time within one year from the date of any order passed by him, rectify any arithmetical mistake apparent from the record:Provided that no such rectification, which has the effect of enhancing the assessment, shall be made unless the authority concerned has given notice to the dealer concerned of his intention to do so and has allowed the dealer a reasonable opportunity of being heard.(2)Where such rectification has the effect of enhancing the assessment, the authority concerned shall order refund of the amount, which may be due to be dealer.(3)Where such rectification has the effect of enhancing the assessment, the appropriate Assessing Authority shall serve on the dealer a revised notice in form F.C. XV, and thereupon the provisions of the Act and these rules shall apply as if such notice had been served in the first instance.Service of notices, summonses or orders
