Section 76(13) in The Delhi Value Added Tax Act, 2004
(13)[ Any order passed by the Appellate Tribunal may be reviewed suo motu or upon an application made in this behalf:PROVIDED that before any order which is likely to affect any person adversely is passed, such person shall be given a reasonable opportunity of being heard.] [Inserted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
