Section 11 in Kerala Plantations (Additional Tax) Act, 1960
11. Rectification of mistake.
(1)The appellate authority may at any time within three years from the dale of an order passed by him on appeal and the assessing authority may at any time within three years from the date of any assessment or refund order passed by him, of his own motion, rectify any mistake apparent from the record of the appeal, assessment or refund, as the case may be, and shall Within the like period rectify any such mistake which has been brought to his notice by an assessee:Provided that no such rectification shall be made having the effect of enhancing an assessment or reducing a refund unless the assessee has been given a reasonable opportunity of being heard in the matter.(2)Where any such rectification has the effect of reducing the assessment, the assessing authority shall make any refund which may be due to such assessee.(3)Where any such rectification has the effect of enhancing the assessment or reducing a refund, the assessing authority shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable; and such notice of demand shall be deemed to be Issued under section 8 and the provisions of this Act shall apply accordingly.
