Objection how to be dealt with

After the period given in the public notice referred to in section 128 expires, the Commissioner shall forward to the authorised valuation officer for the municipal area, the assessment list along with objections received. The authorised valuation officer shall investigate and dispose of the objections after allowing the objector an opportunity of being heard in person or by agent and cause the result thereof to be noted in the book kept under section 129 and cause any amendment necessary in accordance with such result to be made in the assessment list: Provided that before any such amendment is made the reasons therefor shall be recorded in the book aforesaid.