Section 11 in The Punjab Value Added Tax (Second Amendment) Act, 2013
11. Amendment in section 66 of Punjab Act 8 of 2005.
- In the principal Act, in section 66, for sub-section (2), the following sub-section shall be substituted, namely: -"(2) The Tribunal may suo-moto or on a reference from the affected person of the Commissioner or any other officer so authorized by the Commissioner may, consider rectification of a mistake or an error apparent from the record in an order within a period, of five years from the date of passing of such order;Provided that on such rectification shall be made, if it has the effect of enhancing the tax or reducing the amount of refund without affording an opportunity of being heard to the affected person.Explanation: Error apparent from the record in an order shall include an order that has become erroneous as a result of amendment of this Act."
