(1) In the assessment of real estate according to this Act, if it is known that the tax has been determined in such a way that the tax figure is reduced or increased due to a mistake in the details or math while evaluating the real estate, within two years from the date of the tax assessment, after the application of the taxpayer or from any other source. The tax officer can correct the mistake and re-assess the tax.

(2) According to sub-section (1), if the tax amount resulting from the correction of the error in the tax assessment order is less than the tax amount determined earlier, before giving such tax assessment order, it should be clear (3) According to subsection (1), if the amount of tax is higher than the tax amount that was determined as per sub-section (1), a clear reason should be given before correcting the error in the tax assessment order. The taxpayer should be given a written notice in this regard by putting up leaflets and giving him an opportunity to submit an explanation regarding the tax he has to pay.