Rectification of orders allows settlement body to amend mistaken orders, subject to notice and hearing when liability affected. The amendment empowers the settlement mechanism to amend any order previously passed to rectify mistakes apparent from the record within a limited post order period, and requires that any amendment modifying the applicant's liability be preceded by notice to the applicant and the revenue officer and an opportunity for both to be heard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification of orders allows settlement body to amend mistaken orders, subject to notice and hearing when liability affected.
The amendment empowers the settlement mechanism to amend any order previously passed to rectify mistakes apparent from the record within a limited post order period, and requires that any amendment modifying the applicant's liability be preceded by notice to the applicant and the revenue officer and an opportunity for both to be heard.
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