60. Correction of Errors

60.     Correction of Errors.

          Any authority prescribed, 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.  No such rectification which has the effect of enhancing the tax liability or penalty shall be made unless a notice is given to the person con­cerned to provide him with a reasonable opportunity of being heard.