Rule 50

(1) Any assessing, 2[ ...], appellate or revising authority may at any time within four years from the date of any order passed by him rectify any clerical or arithmetical mistake apparent from the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty or fee shall be made unless the assessing, appellate or revising authority has given notice to the dealer 1[ of his intention to do so and has allowed him reasonable opportunity of being heard.] 1. Subs. by G.O.Ms.No.2201 Rev.dt.23.10.1959. 2. Omitted by G.O.Ms.No.868, Rev. dt.29.8.1989 (2) Where such rectification has the effect of reducing an assessment, penalty or fee the assessing authority shall make any refund which may be due to the dealer. (3) Where any such rectification has the effect of enhancing an assessment, penalty or fee, the assessing authority shall serve on the dealer a revised notice in Form B-3 1[ ...] and thereupon the provisions of the Act and these rules, shall apply as if such notice has been served in the first instance. 1. Omitted by G.O.Ms.No.868, Rev.dt.29.8.1989 [(4) Any assessing authority may at any time within one year from the date of service of an assessment order passed by him, revise the order, in respect of the claim for deduction on account of returned goods, referred to in clause (b) of Rule 6, where the claim for deduction is received after the final assessment has been made, provided that the claim for deduction on account of such returned goods is preferred within a period of six months from the date on which the goods sold have been received back or the goods purchased have been returned as the case may be. (5) the assessing authority shall order refund of the tax due to the dealer, if any, as a result of deduction allowed under sub-rule (4).] Sub-rules (4) and (5) were added by G.O.Ms.No.1678 Rev. dt.26.10.1964 and sub-rule (4) was later Subs. by G.O.Ms.No.1571 Rev.dt.15.11.1983.