Section 8(1) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(1)With a view to rectify any mistake apparent from the record, any authority under this Act, may, at any time within a period of four years from the date of an order passed by it, amend such order :Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the employer or person, as the case may be, shall not be made unless the authority concerned has given notice to the employer or the person of its intention to do so and has given the employer or the person an opportunity of making representation.
