Section 22A(1) in The Rajasthan Lands and Buildings Tax Act, 1964
(1)The Director of Lands and Buildings Tax, the Deputy Director of Lands and Buildings Tax, the Assistant Director of Lands and Buildings Tax, the Lands and Buildings Tax Officer, the appellate authority or the Revising Authority may at any time within three years from the date of any order passed by him or it, rectify any error apparent on the face of the record:Provided that no such rectification which has the effect of increasing the assessment shall be made unless such authority has given notice to the assessee and has allowed him a reasonable opportunity of being heard.
