State Act
3-AA
Section 3-AA. [Rectification of mistakes
THE U. P. SUGAR CANE (PURCHASE TAX) ACT, 1961
Act no. 9 of 19611961In forceUttarakhand (State Act)
3-AA Any assessing authority or appellate authority may, on Its own motion or on application of the assessee or the State Government, to be made within one year from the date of the order which is sought to be corrected, rectify any mistake apparent on the face of the record of the proceedings of the assessment or the appeal, as the case may he : Provided that no such rectification shall be made without giving reasonable opportunity of being heard to the parties concerned.