Section 123 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
123. Rectification of clerical mistakes. [Sections 88 to 90, 147, 148 and 150.]
- The assessing authority or the appellate authority, as the case may be, under whose order the assessment statement is finalised under sub-rule (8) or sub-rule (9) of rule 120 may, at any time, within one year from the date of any order made by it, rectify any clerical or arithmetical mistakes apparent from the record :Provided that no such rectification, which may have the effect of enhancing the assessment, shall be made unless the authority concerned has given notice to the assessee concerned of its intention to do so and has allowed him a reasonable opportunity of being heard.
