Section 12(3) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(3)The designated authority may, on his own motion or on application of the applicant, within six months from the date of the receipt of the order of the settlement by the applicant, rectify any error apparent from the record :Provided that, no order adversely affecting the applicant shall be passed without giving him a reasonable opportunity of being heard.
