Download Jammu & Kashmir VAT FORM VAT-84 NOTICE UNDER SUB SECTION 1 OF SECTION 78 OF JAMMU AND KASHMIR VALUE ADDED TAX ACT,2005
As per J&K VAT Rule 92 Section 78 Rectification of mistakes.-
(1) The authority appointed under section 3 or the Tribunal either of its own motion or on an application may, at any time, within three years from the date of any order passed by it, rectify any mistakes apparent on the face of record:
Provided that no such rectification which is prejudicial to the assessee or any other person shall be made unless the authority concerned has given notice to the dealer or such other person of its intention to do so and allowed him a reasonable opportunity of being heard.
(2) Where such rectification has the effect of enhancing the assessment, the authority concerned shall serve on the dealer a revised 77 notice of demand in the prescribed form and there from all the provisions of the Act and rules framed there-under shall apply as if such notice had been served in the first instance.
