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[Cites 0, Cited by 0] [Section 74(11)] [Section 74] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 74(11)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(a)Notwithstanding anything to the contrary contained in section 34, the Commissioner may, at any time within four years from the end of the year in which any order passed by him has been served, on his own motion, rectify any mistake apparent on record and shall within the said period or thereafter rectify any such mistake which has been brought to his notice within the said period, by any person affected by such order.