Application for review

Infrastructure1973347 sections3 chapters

Statutory text

(1) Any person who is dissatisfied with the amount assessed upon him or with the valuation or assessment of any holding or who disputes his occupation of any holding or his liability to be assessed, may apply to the Board to review the amount of assessment or valuation or to exempt him from the assessment tax: Provided that no application shall be entertained unless the applicant has paid all arrears of dues to the Board accused up to the date of such application other than the sum which has been enhanced by the valuation or assessment against which review application has been filed.
(2) when an assessor has been appointed under Section 86, notice of every such application shall be given by the Board to the assessor.

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