Rectification of mistake in any order passed by an officer of Inland Revenue Commissioner (Appeals) or the Appellate Tribunal can be made as envisaged under section:

A. 53

B. 55

C. 57

D. 59


Section (57) Correction of clerical errors, etc: Clerical or arithmetical errors in any assessment, adjudication, order or decision may, at any time, be corrected by the officer of Sales Tax who made the assessment or adjudication or passed such order or decision or by his successor in office: Provided that before such correction, a notice shall be given to the registered person or to a person affected by such correction. 

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