(3)(a)The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order passed by the Appellate Board or passed by the Appellate [Authority] [Substituted by M.P. Act No. 12 of 2000.] as they apply to the rectification of a mistake by the Commissioner.(b)The Appellate Board may rectify any order passed by it-(i)on its own motion at any time within one calendar year from the date of passing of such order; and(ii)tin an application made by the dealer or the Commissioner, at any tune within one calendar year from the date of receipt of such application.
