Objections to notice of demand

Tax196311 sections

Statutory text

(1) Any landowner to whom a notice of demand has been distributed under section 4 may, within a period of fifteen days from the date of such distribution, communicate in writing to the Assessing Authority any objection to the amount of the cess specified in the notice of demand or to any other matter contained in such notice affecting his liability to pay the cess under this Act.
(2) The Assessing Authority shall consider the objection received under sub-section
(1) and pass an order accepting or rejecting it after recording his reasons for such acceptance or rejection :

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