Section 39(1) in The Punjab Tax on Luxuries Act, 2009
(1)With a view to rectify any mistake, apparent from the record, the assessing authority, appellate authority or revising authority, as the case may be, may, at any time, but within a period of three years from the date of the order passed by it, amend or rectify such order :Provided that where such rectification may enhance an assessment or otherwise increase the liability of the proprietor, such order shall not be passed, unless the assessing authority, appellate authority or revising authority, as the case may be, has given a notice to the proprietor to do so, and has given him an opportunity of being heard.
