appeal. (8) With a view to rectify any mistake apparent from the record, the Tax Board may, at any time, within five years from ... thinks fit. 28. Rectification of mistakes.
(1) With a view to rectify any mistake apparent from the record, the assessing authority, appellate authority or revisional
The Goa Tax on Entry of Goods Act, 2000
GOA
India
The Goa Tax on
Karnataka Tax on Luxuries Act, 1979
KARNATAKA
India
Karnataka Tax on Luxuries Act, 1979
Act
Jharkhand Goods and Services Tax Act, 2017
JHARKHAND
India
Jharkhand Goods and Services Tax Act
Meghalaya Goods and Services Tax Act, 2017
MEGHALAYA
India
Meghalaya Goods and Services Tax Act
The Punjab Value Added Tax Act, 2005
CHANDIGARH
India
The Punjab Value Added Tax Act
The Rajasthan Sales Tax Act, 1994
RAJASTHAN
India
The Rajasthan Sales Tax Act, 1994
Act
The Rajasthan Value Added Tax Act, 2003
RAJASTHAN
India
The Rajasthan Value Added Tax Act
Rectification of mistakes
.-(1) With a view to rectifying any mistake apparent from the record; (a) the Assessing Officer may amend any order of assessment ... therein as if such rectification were a rectification of a mistake apparent from the record. (3) Subject to the other provisions of this section
made under this Act, with a view to rectifying any mistake apparent from the record, amend any order passed by it, and shall make such ... Provided further that the Authority shall not, while rectifying any mistake apparent from record, amend substantive part of its order passed under the provisions