Section 78(1) in The Police Enhanced Penalties Ordinance, 2005
(1)The authority appointed under section 3 or the Tribunal either of its own motion or on an application may, at any time, within three years from the date of any order passed by it, rectify any mistakes apparent on the face of record:Provided that no such rectification which is prejudicial to the assessee or any other person shall be made unless the authority concerned has given notice to the dealer or such other person of its intention to do so and allowed him a reasonable opportunity of being heard.
