Section 32(1) in Tamil Nadu Urban Land Tax Act, 1966
(1)The Urban Land Tax Officer, or the Assistant Commissioner, or the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.], or the Tribunal may, at any time within three years from the date of any order passed by him or it rectify any error apparent on the face of the record :Provided that no such rectification which has the effect of enhancing an assessment, shall be made unless such authority has given notice to the assessee and has allowed him a reasonable opportunity of being heard.
