Section 23 in The Orissa Entertainment Tax Act, 2006
23. Rectification of mistakes.
- The Commissioner or any officer appointed under Sub-section (2) of Section 3 may, at anytime within three years from the date of any order passed by the Commissioner or by such officer, as the case may be, on his own motion, rectify any mistake apparent on the face of the record, and shall, within a like period, rectify and 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 reducing the amount of refund, unless the Commissioner or the officer appointed under Sub-section (2) of Section 3, as the case may be, has given notice in writing to the person likely to be affected by the order, of his intention to do so and has allowed such person a reasonable opportunity of being heard.
