Objection to the entries in the list.

Any person aggrieved by any entry in the provisional assessment list, or by the insertion therein or omission therefrom of any matter, or otherwise with respect to the list, may, within a period of thirty days from the date on which the list is made available for inspection under sub-section (3) of section 7, file objections in respect thereof before the Property Tax Commissioner : Provided that the Property Tax Commissioner may, where he is satisfied that the objector was prevented for sufficient cause from filing the objection within the aforesaid period, entertain an objection filed beyond the said period, but not beyond thirty days of the date of receipt of the first demand notice under sub-section (2) of section 14 : Provided further that no such objection shall question the determination or revision of the annual letting value except when the case is covered by the provisions of section 5.