Section 63(9) in The Karnataka Value Added Tax Act, 2003
(9)(a)With a view to rectifying any mistake apparent from the record, the appellate Tribunal may, at any time, within five years from the date of any order passed by it under sub-section (5) or sub-section (8), amend such order.(b)No order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.
