Section 8 in The Punjab Tax on Entry of Goods into Local Areas Act, 2000
8. Rectification of mistakes.
(1)The Excise and Taxation Officer may, at any time within two years from the date of any order passed by him, on his own motion or on the application of any person affected by such order, rectify any mistake apparent from the record: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 officer referred to in sub-section (1) 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 or the Tribunal under this Act as they apply to the rectification of a mistake by the Excise and Taxation Officer.
