67A. [ Procedure of Chief Controlling Revenue Authority and the Deputy Commissioner and rectification of mistakes. [Inserted by Act 29 of 1962 w.e.f. 1.10.1962]
(1)No order relating to the proper stamp duty payable under this Act shall be made by the Chief Controlling Revenue Authority or the Deputy Commissioner to the prejudice of any person liable to pay such duty, unless a reasonable opportunity to be heard is given to such person.(2)The State Government, the Chief Controlling Revenue Authority or the Deputy Commissioner may suo motu or on application of any party affected at any time within three years from the date of any order passed by it or him review such order and rectify any mistake, or error apparent from the record:Provided that no such rectification shall be made to the prejudice of any person unless a reasonable opportunity to be heard is given to such person.]
