Section 10(1) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(1)The authority which made an assessment or passed an order on appeal or revision in respect thereof, may, of his own motion, and shall, if an application is filed in this behalf, within three years from the date of such assessment or order, rectify any mistake apparent from the record of the case :Provided that no such rectification having adverse effect upon an assessee shall be made unless the assessee has been given a reasonable opportunity of being heard.
