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Section 15: Rectification of mistakes.

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.State Act of Maharashtra · Act 16 of 1975

(1) Any authority under this Act may, of his own motion or on an application being made in this behalf, rectify any mistake apparent on the face of the record.

(2) Any authority under this Act may, review his own order if any employer has been under assessed for any period:

Provided that, if an order under this section has an adverse effect on an employer or a person, no such order shall be passed unless a reasonable opportunity of being heard has been given to such employer or person:

Provided further that, no order under this section shall be passed after the expiry of three years from the passing of the impugned order.

Where this provision sits

ActThe Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Section15
Marginal noteRectification of mistakes.
JurisdictionState of Maharashtra
StatusIn force as published by the source

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