|54 : Rectification of mistakes M.P. ACT|
54 : Rectification of mistakes
(1) The Commissioner may –
(i) on his own motion at any time within one calendar year from the date of any order passed by him; or
(ii) on an application made by a dealer within one calendar year from the date of
receipt of such application,
rectify, in such manner as may be prescribed, such order for correcting any clerical or arithmetical mistake or any error arising therein from any omission :
Provided that, -
(i) the Commissioner shall not entertain any application by the dealer unless it is made within one year from the date of the order sought to be rectified :
(ii) no such rectification shall be made if it has the effect of
enhancing the tax or reducing the amount of refund unless the Commissioner has given notice in the prescribed form to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard.
(2) Where on an application made by a dealer for the rectification of any order, the order is not rectified within the period specified in sub-section (1), the applicant shall be entitled to have the order rectified in accordance with his application and accordingly the Commissioner shall rectify the order, and where in proceedings initiated suo motu the order is not passed within the time specified in sub-section (1), the proceedings shall stand abated :
Provided thatnothing herein shall preclude the Commissioner from exercising powers under any other provisions of this Act.
(3) (a) The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order passed by the Appellate Board or passed by the Appellate Additional Commissioner as they apply to the rectification of a mistake by the Commissioner.
(b) The Appellate Board may rectify any order passed by it -
(i) on its own motion at any time within one calendar year from the date of passing of such order; and
(ii) on an application made by the dealer or the Commissioner, at any time within one calendar year from the date of receipt of such application.
(4) Where any such rectification has the effect of reducing the amount of tax, the Commissioner shall in the prescribed manner refund any amount due to the dealer.
(5) Where any such rectification has the effect of enhancing the amount of the tax or reducing the amount of the refund, the Commissioner shall recover the amount due from the dealer in the manner provided in Section 24.
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