Section 14(8) in Karnataka Tax on Entry of Goods Act, 1979
(8)With a view to rectifying any mistake apparent from the record, the Appellate Tribunal may, at any time, within five years from the date of 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 both parties affected by the order a reasonable opportunity of being heard.
