Section 22A in The Jammu and Kashmir Passengers Taxation Act, 1963
22A. [ Rectification of mistake. - (1) The Commissioner, Appellate Authority, Assessing authority or any authorised officer may, either on his own motion or on an application, at time within four years from the date of any order passed by him, rectify any mistake apparent on the face of any order made by him :
Provided that no such rectification which has the effect of enhancing the demand or reducing the refund shall be made unless the affected person is given a reasonable opportunity of being heard.(2)Where such rectification has the effect of enhancing the demand, the assessing authority shall serve on the affected person a fresh notice of demand for the extra amount of demand] [Section 22-A inserted by ibid, Section 29.].
