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Wealth-tax Act, 1957 Section 35

Title : Rectification of Mistakes

State : Central

Year : 1957

.....section 160(3)(b), for clauses (D) and (E) w.e.f. 1-4-1988. 9. The words "or section 23A" omitted by Act 3 of 1989, section 74 w.e.f. 1-4-1989 and re-inserted by the Finance Act, 2000, section 76 w.e.f. 1-6-2000. 10. Inserted by Act 18 of 1992, section 97 w.e.f. 1-4-1993. 11. Substituted by Act 4 of 1988, section 127, for "Wealth-tax Officer" w.e.f. 1-4-1988. 12. Substituted by Act 45 of 1972, section 15(b), for "Appellate Assistant Commissioner" w.e.f.. 1-1-1973. 13. Substituted by Act 4 of 1988, section 127, for "Appellate Assistant Commissioner" w.e.f. 1-4-1988. 14. Inserted by Act 29 of 1977, section 39 and Sch. V w.e..f. 10-7-1978. 15. Inserted by Act 45 of 1972, section 15(c) w.e.f. 1-1-1973. 16. Substituted by Act 67 of 1984, section 69(i), for "from the date of the order passed in the first appeal or revision" w.e.f. 1-10-1984. 17. Substituted by Act 67 of 1984, section 69(ii), for "from the date of the order sought to be amended" w.e.f. 1-10-1984. 18. Inserted by Act 45 of 1972, section 15(d) w.e.f. 1-1-1973. 19. Substituted for "Wealth-tax Officer" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 01-04-1988.

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Karnataka Value Added Tax Act, 2003 Section 69

Title : Rectification of Mistakes

State : Karnataka

Year : 2003

.....has not been rejected by the Assessing Authority within sixty days from the date of receipt of the application, the order shall be deemed to have been amended rectifying such mistake.] (3) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (4) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, has been passed. ________________________ 1. Inserted by Karnataka Value Added Tax (Amendment) Act, 2005.

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Punjab General Sales Tax Act, 1948 [Repealed] Section 21A

Title : Rectification of Mistakes

State : Central

Year : 1948

.....by any person affected by such order: Provided that no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund, unless the Commissioner or the officer on whom powers of the commissioner under sub-section (1) of section 21 have been conferred by the State Government has given notice in writing, to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard. 2. The provision of sub-section (1) shall apply to the rectification of a mistake by a Tribunal as they apply to the rectification of a mistake by the Commissioner. 3. Where any such rectification has the effect of reducing the amount of the tax or penalty the Commissioner shall in the prescribed manner order the refund of the amount so due to such person. 4. Where any such rectification has the effect of enhancing the amount of tax or penalty or reducing the amount of the refund, the Commissioner shall order the recovery of the amount due from such person in the manner provided for in section 11 and 11 -B.

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Karnataka Entertainments Tax Act, 1958 Section 6C

Title : Rectification of Mistakes

State : Karnataka

Year : 1958

.....mistakes 1[6C. Rectification of mistakes (1) With a view to rectifying any mistake apparent from the record, the authority prescribed under sub-section (1) of section 6-A, the appellate authority or the revising authority may, at any time within five years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the proprietor shall not be made unless the authority prescribed under sub-section (1) of section 6-A, the appellate authority, or the revising authority as the case may be, has given notice to the proprietor of its intention to do so and has allowed the proprietor an opportunity of being heard. (2) An order passed under sub-section (1) shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, had been passed. (3) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority under this Act shall make any refund which may be due to the proprietor.] ________________________ 1. Inserted by Act 3 of 1985 w.e.f. 10.1.1985.

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 34

Title : Rectification of Mistakes

State : Central

Year : 1958

.....assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard. (4) Where an amendment is made under this section, an order shall be passed in writing by the gift-tax authority concerned. (5) Subject to the provisions of sub-section (2) of8[section 33A], where any such amendment has the effect of reducing the assessment, the2[Assessing Officer] shall make any refund which may be due to such assessee. (6) Where any such amendment has the effect of enhancing the assessment or reducing are fund already made, the2[Assessing Officer] shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 31 and the provisions of this Act shall apply accordingly. (7) No amendment under this section shall be made after the expiry of four years9[from the end of the financial year in which the order sought to be amended was passed].] __________________________ 1. Substituted by Act 53 of 1962, sec. 26 w.e.f. 1-4-1963. 2. Substituted by Act 4 of 1988, sec. 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 3. Inserted by Act 4 of 1988, sec. 181.....

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Agricultural Income-tax Act, 1957 Section 37

Title : Rectification of Mistakes

State : Karnataka

Year : 1957

.....appellate authority or revising authority, as the case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, had been passed.] ________________________ 1. Substituted by Act 38 of 1986 w.e.f. 17.10.1986.

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Karnataka Sales Tax Act, 1957 Section 25A

Title : Rectification of Mistakes

State : Karnataka

Year : 1957

.....appellate authority or revising authority, as the case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. (2) Where an order has been considered and decided in any proceedingsby way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) An order passed under sub-section (1), shall be deemed to be anorder passed under the same provision of law under which the original order, the mistake in which was rectified, has been passed.] _______________________________ 1. Inserted by Act 15 of 1970w.e.f. 1.10.1957.

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Finance Act 1994 Section 74

Title : Rectification of Mistake

State : Central

Year : 1994

.....assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard. (5) Where an amendment is made under this section, an order shall be passed in writing by the1[Central Excise Officer] concerned. (6) Subject to the other provisions of this Chapter where any such amendment has the effect of reducing the3[liability of an assessee or increasing the refund], the1[Central Excise Officer] shall make any refund which may be due to such assessee. (7) Where any such amendment has the effect of enhancing the3[liability of an assessee or increasing the refund], or reducing the refund already made, the1[Central Excise Officer] shall make an order specifying the sum payable by the assessee and the provisions of this Chapter shall apply accordingly. ________________________ 1. Substituted by the Finance Act, 2005 w.e.f 13.05.2005 for the following:- "[Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise]" 2. Substituted for the words "an assessment or reducing a refund or otherwise increasing the liability of the assessee" by the Finance (No. 2) Act, 2004 w.e.f 10.09.2004. 3......

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Estate Duty Act, 1953 [Repealed] Section 62

Title : Rectification of Mistakes Relating to Valuation for Estate Duty

State : Central

Year : 1953

.....approval of the Board, at any time within three years from the date on which the estate duty was first determined. (a) refund the excess duty paid, or as the case may be, (b) determine the additional duty payable on the property: Provided that where the person accountable had fraudulently under estimated the value of any property or omitted and property the period shall be six year: Provided further that no order shall be made under this sub-section unless the person accountable has been given an opportunity of being heard. (2) Nothing contained in sub-section (1) shall render any person accountable to whom a certificate that the estate duty has been paid is granted liable for any additional duty in excess of the assets of the deceased which are still in his possession, unless the person accountable had fraudulently attempted to evade any part of the estate duty in the first instance.

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Finance (No. 2) Act, 2004 Section 103

Title : Rectification of Mistake

State : Central

Year : 2004

.....assessee. (4) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the Assessing Officer concerned has given notice to the assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard. (5) Where an amendment is made under this section, an order shall be passed in writing by the Assessing Officer. (6) Subject to the other provisions of this Chapter, where any such amendment has the effect of reducing the assessment, the Assessing Officer shall make any refund, which may be due to such assessee. (7) Where any such amendment has the effect of enhancing the assessment or reducing the refund already made, the Assessing Officer shall make an order specifying the sum payable by the assessee and the provisions of this Chapter shall apply accordingly.

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