Section 11A(7) in Karnataka Tax on Luxuries Act, 1979
(7)With a view to rectify 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 (4), amend such order :Provided that no order under this sub-section shall be made without giving to both parties affected by the order a reasonable opportunity of being heard.
