State Act
15
Section 15. Rectification of mistakes.
The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
Act no. 11 of 19761976In forceGujarat (State Act)
15. (1) Any authority under this Act may, of his own motion or on an application being made in this behalf, rectify any mistake apparent on the face of the record. (2) Any authority under this Act may review its own order if any employer has been under-assessed for any period: 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 shall be reviewed after the expiry of three years from the date on which it is passed.