Section 71(3)(a) in The M.P. Vanijyik Kar Adhiniyam, 1994
(a)The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order-(i)passed by the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.], or(ii)passed by the appellate authority as they apply to the rectification of a mistake by the Commissioner.