Section 13 in Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001
13. Rectification of error.
- The competent authority, may, at any time within ninety days from the date of issue of the certificate of settlement under Section 12, rectify any error apartment on the face of the record:Provided that no such rectification adversely affecting the applicant shall be passed without giving a reasonable opportunity of showing cause against such rectification.
