Section 31(7) in The Goa Tax on Entry of Goods Act, 2000
(7)With a view to rectify any mistake apparent from the record, the High Court may, at any time, within five years from the date of the order passed by it under sub-section (4), 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.
