Section 39 in The Punjab Tax on Luxuries Act, 2009
39. Rectification of mistake.
(1)With a view to rectify any mistake, apparent from the record, the assessing authority, appellate authority or revising authority, as the case may be, may, at any time, but within a period of three years from the date of the order passed by it, amend or rectify such order :Provided that where such rectification may enhance an assessment or otherwise increase the liability of the proprietor, such order shall not be passed, unless the assessing authority, appellate authority or revising authority, as the case may be, has given a notice to the proprietor to do so, and has given him an opportunity of being heard.(2)An order passed under sub-section (1), shall be deemed to be an order, passed under those provisions of this, Act, under which the original order had been passed.(3)Where such rectification may reduce an assessment or penalty, the assessing authority shall make the refund, which may be due to the proprietor.(4)Where such rectification may enhance the amount of tax or penalty or interest or reduce the amount of refund, as the case may be, the Commissioner shall, pass an order for the recovery of the amount, due as per provisions of this Act.
