Section 21 in The Maharashtra Tax on Lotteries Act, 2006
21. Rectification of mistakes.
(1)The Commissioner may, at any time, within two years, from the date of an order passed by him, on his own motion, rectify any mistake apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order:Provided that, no such rectification shall be made if it has the effect of enhancing the tax or penalty or interest or reducing the amount of a refund, unless the Commissioner has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.(2)The provisions of sub-section (1) shall apply to the rectification of a mistake by an appellate authority under section 12 as they apply to the rectification of a mistake by the Commissioner.(3)Where any such rectification has the effect of reducing the amount of the tax or penalty or interest, the Commissioner shall refund any amount due to such person in the prescribed manner.(4)Where any such rectification has the effect of enhancing the amount of the tax or penalty or interest or reducing the amount of refund, the Commissioner shall recover the amount due from such person in the prescribed manner.
