Section 59A(6) in The Kerala General Sales Tax Act, 1963
(6)The Commissioner may, on application or otherwise, at any time within a period or three years from the date of the orders passed under sub-section (1), rectify any error apparent on the face of the record;Provided that no such rectification which is prejudicial to a person shall be made, unless the commissioner has given notice to the person affected and has allowed him a reasonable opportunity of being heard.
