Section 15 in Punjab State Development Tax Act, 2018
15. Rectification of mistakes and review of order.
(1)Any authority under this Act may, on its own motion, or on an application being made in this behalf, rectify any mistakes apparent on the face of the record.(2)Any authority under this Act may, if it discovers under assessment of tax payable by any person, for the reason that,-(i)such person has committed fraud or wilful neglect; or(ii)such person has misrepresented facts;review its own order with prior permission of the Commissioner:Provided that no order, adversely affecting an employer or a person, shall be passed under this section unless a reasonable opportunity of being heard has been given to such employer or person.Provided further that no order as per clause (i) and (ii) above, shall be rectified or reviewed after expiry of a period of three years from the date on which it was passed.
