Rectification of mistake in determination of interest.

51. (1) Where there is an apparent mistake in the determination of interest under sub-section (1) of section 50, the Commissioner may, on his own motion or upon application made by a dealer, within twenty-four months from the date of such determination of interest, and rectify the amount of interest payable by such dealer or refundable to such dealer and issue a fresh notice for payment of interest in the manner prescribed under that section.