(1) The appellate authority or the reviswnal authonty may, at any hme w1thm three years from the date of an order passed by it on appeal or revision, as the case may be, and the assessing authority may, at any time within three years from the date of any assess ment or order passed by it, or its own motion, rectify any mistake apparent from the record of the appeal, reviswn, assessment or order, as the case may be, and shall, within the like period, rectify any such mistake which has been brought to its notice by an assessee:
Provided that no such rectification shall be made which has the effect of enhancmg an assessment or reducing a refund unless the assessee has been given a reasonable opportunity of being heard in the matter.
(2) Where any such rectification has the effect of re ducing the assessment, the assessing authority shall make any refund which may be due to such assessee.
(3) Where any such rectification has the effect of en hancing the assessment or reducing a refund, the assessing authority 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 10 and the provisiOns of this Act shall apply accordingly.
16 Revision of building tax when annual value is revised by local authority.-(1) Where the annual value of a building fixed by a local authority is enhanced or reduced under the law govermng that local authority on the ground that the annual value ongmally fixed was excessive or low, the build ing tax levied under this Act shall be revised by the assessing authority m conformity with such enhancement or reduction;
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Provided that an assessment under sub-section (2) or sub-sectiOn (3) of section 6 shall not be revised under this sub section. ·l~ d )~ ~-~·i
(2) The provisions of sections 10, 11, 12, 13, 14 and 15 shall apply to an order passed by the assessmg authonty under sub-sechon (1) as lf it were an order passed by 1t under section 9.