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57.
Correction of clerical errors, etc.-- Clerical
or arithmetical errors in any assessment, adjudication, order or decision may,
at any time, be corrected by the officer of Sales Tax who made the assessment or
adjudication or passed such order or decision or by his successor in office :
Provided
that before such correction, a notice shall be given to the registered person or
to a person affected by such correction.
