Section 29(9) in The Goa Tax on Entry of Goods Act, 2000
(9)With a view to rectifying any mistake apparent from the record, the Tribunal may, at any time, within five years from the date of any order passed by it under sub-section (5) or sub-section (7), amend such order:Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.
