25. Rectification of mistakes  

(1) Any assessing, appellate or revisional authority may, at any time within four years from the date of any order passed by him rectify any clerical or arithmetical mistake apparent on 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 revisional authority has given notice to the assessee of his intention to do so and has allowed him a reasonable opportunity of being heard.

(2) Any order passed under sub-rule(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.