Section 9A in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
9A. [ Rectification of mistake. - (1) The Assessing Authority may at any time within two years from the date of any order passed by him, on his own motion, rectify any mistake apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order:
Provided that, no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund, unless the Assessing Authority has given notice, in writing, to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.(2)The provisions of sub-section (1) shall apply to the rectification of a mistake by an Appellate Tribunal or an Appellate Authority [under section 5] [Section 9A was inserted by Maharashtra 9 of 1997, Section 47.] as they apply to the rectification of a mistake by the Assessing Authority.]
