(1) The prescribed authority shall rectify any error, if any, which he/she deems necessary and prepare a final inventory based on the inventory submitted pursuant to Section 13 and information pertaining thereto obtained from other source. Provided that, the prescribed authority shall, prior to the rectification of any matter contained in an inventory submitted by a person pursuant to Section 13, provide the concerned person with the time limit of at least Fifteen days and with an opportunity to submit his explanation, along with proofs and evidence; and the prescribed authority may rectify the inventory only after examining the proofs and evidence submitted by the concerned person. If the inventory is so rectified, a notice thereof shall be given to the concerned person.
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