Section 14. Power to rectify bona fide mistake and clerical errors

Notwithstanding anything contained in section 13, the authorised officer may, either on his own motion or on the application of any of the parties- (a) if he is satisfied that a bona fide mistake has been made in record to any entry in the final statement published under section 13, make necessary corrections therein; (b) at any time, correct any clerical or arithmetical mistakes in regard to any entry in such final statement.