(1) Rectification means correcting any clerical or arithmetical mistake apparent from the face of the record.

(2) The Commissioner may-

(i) on his own motion at any time within six month from the date of any order passed by him; or

(ii) on an application made by a dealer within six month from the date of receipt of such application,

rectify such order, in such manner as may be prescribed, or pass such order as he deems fit .

Provided that,-

(i) the Commissioner shall not entertain any application by the dealer unless it is made within six month from the date of the order sought to be rectified;

(ii) no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund unless the Commissioner has given notice in the prescribed form to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard.

(3)(a) The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order passed by the Tribunal or passed by the Appellate Deputy Commissioner and Additional Commissioner as they apply to the rectification of a mistake by the Commissioner.

(b) The Tribunal may rectify any order passed by it-

(i) on its own motion at any time within six month from the date of passing of such order; and

(ii) on an application made by the dealer or the Commissioner, at any time within six month from the date of receipt of such application.

(4) Where any such rectification has the effect of reducing the amount of tax, the Commissioner shall in the prescribed manner refund any amount due to the dealer.

(5) Where any such rectification has the effect of enhancing the amount of the tax or reducing the amount of the refund, the Commissioner shall recover the amount due from the dealer in the manner provided in Section 25.