Rectification of clerical and arithmetical mistakes. Section 19
(1) A taxing authority or an appellate authority may, at any time within a period of two years from the date of any order passed by it, rectify any clerical or arithmetical mistake apparent from the record.
Provided that no such rectification which has the effect of enhancing the tax, interest, penalty or any other liability shall be made unless the authority concerned has given notice to the dealer concerned of its intention to do so and has allowed him a reasonable opportunity of being heard.
(2) Any refund due or additional demand created as a result of the rectification shall be allowed or recovered, as the case may be, in the manner provided for refunds and recoveries under the Act and these rules.