Section 23 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
23. Rectification of defects.
- Any authority under the Act may, on his own motion or on an application being made in this behalf, rectify any arithmetical or clerical mistake or any error apparent on the face of the record in any order passed by such authority including his predecessor in office and any authority subordinate to it :Provided that if an order under this rule has an adverse effect on an employer or a person, no such order shall be passed unless a reasonable opportunity of being heard has been given to such employer or person in Form XVIII :Provided further that no order under this rule shall be passed after expiry of a period of three years from the date of passing of the impugned order.Chapter-VIII
