Section 71(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)The Commissioner may-(i)On his own motion at any time within one calender year from the date of any order passed by him; or(ii)On an application made by a dealer within one calender year from the date of receipt of such application, rectify such order for correcting any clerical or arithmetical mistake or any error arising therein from any accidental slip or omission ;Provided that 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 :Provided further that 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 writing to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard.
