Section 66 in The Punjab Value Added Tax Act, 2005
66. Rectification of mistakes.
(1)The Commissioner or a designated officer may, at any time within three years from the date of any order passed by him, not being an order passed under sub-section (2) or sub-section (3), of section 29 at his own motion, rectify any mistake, apparent from the record, and shall within a like period, rectify any such mistake, which has been brought to his notice by any person affected by such order:Provided that no 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 effected person.(2)The Tribunal may suo-moto or on a reference from the affected person or the Commissioner or any other officer so authorised by the Commissioner may, consider rectification of an order passed by it. The provision of sub-section (1), shall apply mutatis mutandis to the rectification of mistake by the Tribunal.(3)Where any such rectification has the effect of reducing the amount of the tax or penalty, the Commissioner shall in the prescribed manner, order the refund of the amount so due to such person.(4)Where any such rectification has the effect of enhancing the amount of the tax or penalty or reducing the amount of the refund, as the case may be, the Commissioner shall make order for the recovery of the amount, due as per provisions of this Act.
