Section 11(1) in Kerala Plantations (Additional Tax) Act, 1960
(1)The appellate authority may at any time within three years from the dale of an order passed by him on appeal and the assessing authority may at any time within three years from the date of any assessment or refund order passed by him, of his own motion, rectify any mistake apparent from the record of the appeal, assessment or refund, as the case may be, and shall Within the like period rectify any such mistake which has been brought to his notice by an assessee:Provided that no such rectification shall be made having the effect of enhancing an assessment or reducing a refund unless the assessee has been given a reasonable opportunity of being heard in the matter.
