Tax adjustment rectification is available where a revised assessment shows nil balance payable, subject to record verification.

An alleged tax adjustment remained disputed despite a revised assessment showing no balance payable. The notes identify rectification through an application as the appropriate mechanism, subject to verification of relevant records by the concerned authority. The petitioner may seek rectification, and the authority must decide the application within six weeks of receiving it.

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Issues: Whether the alleged tax adjustment, despite the revised assessment reflecting nil balance payable, should be rectified.

Analysis: The stated grievance appeared to arise from an error by the concerned officer. Rectification through an application was identified as the appropriate mechanism, requiring verification of the relevant records by the authority.

Conclusion: The petitioner may seek rectification, and the authority must decide the application within six weeks of its receipt.

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