https://www.taxtmi.com/caselaws?id=154982 Rectification power under section 45(1) of the Madhya Pradesh General Sales Tax Act, 1958 is confined to mistakes apparent from the record. Where rectification would enhance tax liability or reduce a refund, the second proviso requires prior written notice to the dealer and a reasonable opportunity of hearing before any valid order can be made. Compliance with this notice-and-hearing requirement is a condition precedent to the exercise of the rectification power; without it, the order is unsustainable and liable to be quashed. en-us Thu, 06 Feb 1986 00:00:00 +0530 Fri, 30 Aug 2013 17:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154982 Rectification power under section 45(1) of the Madhya Pradesh General Sales Tax Act, 1958 is confined to mistakes apparent from the record. Where rectification would enhance tax liability or reduce a refund, the second proviso requires prior written notice to the dealer and a reasonable opportunity of hearing before any valid order can be made. Compliance with this notice-and-hearing requirement is a condition precedent to the exercise of the rectification power; without it, the order is unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Thu, 06 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154982