71. Rectification of mistakes.

(i) On his own motion at any time within [three calender months] from the date of any order passed by him; or
(ii) On an application made by a dealer within [three calender months] from the date of receipt of such application, rectify such order for correcting any clerical or arithmetical mistake or any error [apparent on the face of record of] arising therein from any accidental slip or omission ;
(i) passed by the Tribunal, or
(ii) passed by the appellate authority as they apply to the rectification of a mistake by the Commissioner.
(b) The Tribunal may rectify any order passed by it-
(i) on its own motion at any time within one calender year from the date of passing of such order; and
(ii) on an application made by the dealer or the Commissioner, at any time within one calender year from the date of receipt of such application.