Section 148 in The Punjab Municipal Corporation Act, 1976
148. Finality of appellate orders
. - The order of the appellate authority confirming, setting aside or modifying an order in respect of any rateable value or assessment or liability to assessment or taxation shall be final :Provided that it shall be lawful for the appellate authority, upon application or on its own motion, to review any order passed by it in appeal within three months from the date of the order to correct any clerical error or any error apparent on the face of record.
