Section 11(8) in Karnataka Tax on Luxuries Act, 1979
(8)With a view to rectifying any mistake apparent from the record, the Appellate Tribunal may, at any time, but within five years from the date of any order passed by it under sub-section (5) or sub-section (7), amend such order:Provided that no order under this sub-section shall be made without giving the parties affected by the order a reasonable opportunity of being heard.
