Notwithstanding anything contained in this act of any other Barring juris-

(1) The Board shah, at any time after a month of the publication of the notification under sub-seCtion (5) of Section 32 assess the amount of betterment tax payable by every individual owner ofland, and shall serve anotice on him in writing in the prescribed manner, "”‘S‘pecir’ying the amount of the tax payable by him, the details of calculation, the instalments if any .in which payment may be made, the date or dates on or before which payment of the full amount or of the instalments shall b made, and the authority to whom payment shall be tendered. (2) Any person on whom a notice for payment of betterment tax has been served under sub~seetion (1), may Within one month from the date of service of such notice, file an objection before the Board in respect of the assessment made against him. Provided that the Board shall have discretion to entertain objections even after the expiry of the period of one month if it is satisfied that the failure to file such objections in time was due to causes beyond the control of the objector. (3) After an opportunity has been given to the objector ofbeing' heard in person or through pleader the Board may confirm, modify or cancel_ the assessment made under sub-section (1). (4) Any person aggrieved by the order i55ued by the Board under sub-section (3) may, within two months from the date of such order, appeal to the appropriate Civil Court. (5) If any person on whom a notice has been served under sub-section (1), fails to fiie any objection under sub-section (2), the assessment shall be conclusive and shall not be questioned in any court of law.