Section 65(11) in The Karnataka Value Added Tax Act, 2003
(11)(a)With a view to rectifying any mistake apparent from the record, the High Court may, at any time within five years from the date of the order passed by it under sub-section (6), amend such order.(b)The High Court shall not pass an order under this sub-section without giving both parties affected by the order a reasonable opportunity of being heard.
