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Section 47 Rectification of mistakes - The Benami Transactions (Prohibition) Amendment Act 2016

What is the law regarding Rectification of mistakes? Section 47 of The BTP (Prohibition) Amendment Act 2016

Section 47 : Rectification of mistakes

(1) The Appellate Tribunal or the Adjudicating Authority may, in order to rectify any mistake apparent on the face of the record, amend any order made by it under section 26 and section 46 respectively, within a period of one year from the end of the month in which the order was passed.

 

(2) No amendment shall be made under sub-section (1), if the amendment is likely to affect any person prejudicially, unless he has been given notice of intention to do so and has been given an opportunity of being heard.

   

 

 
 

 

Benami Transactions (Prohibition) Amendment Act, 2016

Section 41 Distribution of business amongst Benches of Appellate Tribunal

Section 42 Power of Chairperson of Appellate Tribunal to transfer case

Section 43 Decision to be by majority

Section 44 Members etc to be public servants

Section 45 Bar of jurisdiction of civil courts

Section 46 Appeals to Appellate Tribunal

Section 47 Rectification of mistakes

Section 48 Right to representation

Section 49 Appeal to High Court

Section 50 Special Courts

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