Section 18(1) in Kerala Tax on Paper Lotteries Act, 2005
(1)With a view to rectifying any mistake apparent on the face of the record, the Assistant Commissioner or the Appellate Authority or the Revisional Authority, may at any time within two years from the date of an order passed by it, rectify the mistake in such order:Provided that any rectification which has the effect of enhancing an assessment or otherwise increasing the liability of the promoter of any person shall not be made unless the Assistant Commissioner or the Appellate Authority or the Revisional Authority as the case may be, has given notice to the promoter or any person of his intention, to do so and has allowed the promoter or any person a reasonable opportunity of being heard.
