Section 15(2) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(2)Any authority under this Act may review its own order if any employer has been under assessed for any period:Provided that no order adversely affecting an employer or a person, shall be passed under this section unless a reasonable opportunity of being heard has been given to such employer or person:Provided further that, no order shall be reviewed after expiry of three years from the date on which it is passed.
