Rectification of errors apparent on the face of record allows authorities to correct obvious errors within statutory time limits. Any authority that issued a decision, order, notice, certificate or other document may rectify errors apparent on the face of record on its own motion or when pointed out by an appointed officer or the affected person within specified time limits; rectification is subject to an outer six month limit except for purely clerical or arithmetical corrections arising from accidental slips or omissions, and any rectification adverse to a person must follow the principles of natural justice.
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 errors apparent on the face of record allows authorities to correct obvious errors within statutory time limits.
Any authority that issued a decision, order, notice, certificate or other document may rectify errors apparent on the face of record on its own motion or when pointed out by an appointed officer or the affected person within specified time limits; rectification is subject to an outer six month limit except for purely clerical or arithmetical corrections arising from accidental slips or omissions, and any rectification adverse to a person must follow the principles of natural justice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
