Section 15 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
15. Rectification of mistakes.
(1)Any authority under this Act may, of his motion or on an application being made in this behalf, rectify any mistakes apparent on the face of the record.(2)Any authority under this Act may review its own order if any employer has been under assessed for any period:Provided that no order adversely affecting an employer or a person, shall be passed under this section unless a reasonable opportunity of being heard has been given to such employer or person:Provided further that, no order shall be reviewed after expiry of three years from the date on which it is passed.
