Section 24 in The Jammu and Kashmir General Sales Tax Act, 1962
24. Rectification of mistakes.
- [(1) The authority appointed under section 3 of the Act either of his own motion or on application may, at any time, within three years from the date of any order passed by him, rectify any mistake apparent on the face of record :Provided that no such rectification which is prejudicial to the assessee shall be made unless the authority concerned has given notice to the dealer of his intention to do so and allowed him a reasonable opportunity of being heard.] [Sub-section (1) substituted by Act X of 1984, Section 22.](2)Where such rectification has the effect of enhancing the assessment, the authority concerned shall serve on the dealer a revised notice of demand in the prescribed form and therefrom all the provisions of this Act and the rules framed thereunder shall apply as if such notice had been served in the first instance.[24A. Omitted.] [Section 24-A omitted by Act XIII of 1978, Section 26.]
