Appointment of officer to hear objection.

(1) The State Government shall appoint such number of officers, and on such terms and conditions, as it may determine to hear and determine objections to the annual value of any land or building entered in the assessment list. (2) The officers appointed under sub-section (1) - (a) shall be paid from the Municipal Fund such salary and allowances, and (b) may be provided with such assistance in course of their making any query or observation in relation to any entry in the assessment list and calling for any record, return or explanation, as may be prescribed. (3) Every query or observation as aforesaid shall be taken into consideration within such time, and in such manner, as may be prescribed.