Section 48A(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)The Commissioner may, at any time Within ninety days from the date of an order passed by him under this Act, rectify any arithmetical mistake or other mistakes of a factual nature apparent from the record of the case:Provided that no such rectification adversely affecting the applicant shall be passed without allowing him a reasonable opportunity of being heard.
