Section 36(1) in The Punjab Forward Contracts Tax Rules, 1951
(1)An assessing, appellate or revising authority may, at any time within one year from the date of any order passed by him, rectify any arithmetical mistake apparent from the record:Provided that no such rectification, which has the effect of enhancing the assessment, shall be made unless the authority concerned has given notice to the dealer concerned of his intention to do so and has allowed the dealer a reasonable opportunity of being heard.
