Provided that no such assessment shall be made without giving the assessee a reasonable opportunity of being heard.

Amendment of section 5A Amendment of section 5A.—In section 5A of the principal Act,—

1. (i) for marginal heading the following shall be substituted, namely:— “Certain category of residential buildings”;
2. (ii) for sub-section (1), the following sub-section shall be substituted, namely:— “(1) Notwithstanding anything contained in this Act, there shall be charged an additional tax annually at the rate specified in the Schedule II on all residential buildings having the plinth area of and above 278.7 square metres completed on or after the 1st day of April, 1999.”.