Section 18(1) in Karnataka Tax on Lotteries Act, 2004
(1)With a view to rectifying any mistake apparent from the record, the Assistant Commissioner, appellate authority or revising authority, may, at any time, within two years from the date of an order passed by it, amend such order:Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the promoter shall not be made unless the Assistant Commissioner, appellate authority or revising authority, as the case may be, has given notice to the promoter of its intention to do so and has allowed the promoter a reasonable opportunity of being heard.
