Section 18A(8) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(8)With a view to rectifying any mistake apparent from the record, the High Court may, at any time within five years from the date of the order passed by it, amend such order:Provided that no order under this sub-section shall be made without giving the parties affected a reasonable opportunity of being heard.
