(1)The Commissions may -(i)on his own motion at any time within one calendar year from the date of any order passed by him; or(ii)on an application made by a dealer within one calendar year from the date of receipt of such application,rectify, in such manner as may be prescribed, such order for correcting any clerical or arithmetical mistake or any error arising therein from any omission ;Provided that,-(i)the Commissioner shall not entertain any application by the dealer unless it is made within one year from the date of the order sought to be rectified;(ii)no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund unless the Commissioner has given notice in the prescribed form to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard.
