Section 8E(8) in The Karnataka Entertainments Tax Act, 1958
(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 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 both parties affected by the order a reasonable opportunity of being heard.
