Hearing of objections.

(1) Any objection made under section 122 shall be entered in a register maintained for the purpose in such Form, and in such manner, and containing such particulars, as may be prescribed. (2) On the date, time and place fixed under clause (c), or clause (d), of section 121, and, after giving the person making the objection a reasonable opportunity of being heard, either in person or through an authorized agent, the officer appointed under section 123 shall determine the objection. (3) The manner of recording an order of determination of an objection under sub-section (2), the period within which, and the Form in which, a copy of the order as aforesaid shall be supplied to the owner or the occupier of the land or the building, as the case may be, the procedure for hearing and disposal of objections, and the date of effect of the annual value. after determination of any objection under this section, shall be such as may be prescribed.