Section 13(1) in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
(1)The notified authority or the appellate authority, as the case may be, either on application by any aggrieved party or on its own motion, for reason to be recorded in writing, may correct any mistake which is apparent on the face of the record, or rectify any accidental slip or omission in any order or order of assessment of tax or penalty :Provided that no such correction shall be made unless a reasonable opportunity of being heard is given to the party concerned :Provided further that this power shall not be exercised beyond a period of one year from date on which the order which is purported to be corrected was passed.
