Section 56(3)(a) in The Chhattisgarh Value Added Tax Act, 2005
(a)The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order passed by the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] or passed by the Appellate Deputy Commissioner [and Additional Commissioner] [Added by C.G. Act No. 13 of 2011, dated 3.5.2011.] as they apply to the rectification of a mistake by the Commissioner.