(1) With a view to rectifying any mistake apparent from the record, the Assistant Commissioner, appellate authority or revising authority, may, at any time, within two 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 promoter shall not be made unless the Assistant Commissioner, appellate authority or revising authority, as the case may be, has given notice to the promoter of its intention to do so and has allowed the promoter 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, has been passed.
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CHAPTER VII Miscellaneous