Section 38A
Notice of objection
Any person who is dissatisfied with an assessment or additional assessment of the Collector under this Part may, by written notice (referred to in this Act as “notice of objection”), object to the
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assessment or additional assessment and apply to the Collector to review the assessment or additional assessment.
(2)
Every notice of objection shall state the grounds of objection to the Collector’s assessment or additional assessment and shall be made within thirty days after the date of the assessment or additional assessment or such further period as the Collector may allow in any particular case.
(3)
The person giving a notice of objection shall furnish further particulars and information in relation to the grounds of the objection if required to do so by the Collector in writing.
(4)
The Collector shall, on receipt of a notice of objection and such further particulars and information as he may require under subsection (3), review the assessment or additional assessment.
(5)
After the objection has been determined, the Collector shall notify the person in writing of his decision.
(6)
Where, on review, it appears to the Collector that the amount of duty originally or additionally assessed is excessive, he may cancel the original or additional assessment and make such other assessment in substitution of the original or additional assessment and shall serve on the person a notice of substituted assessment.
(7)
The making of an objection shall not relieve the person of liability to pay the duty as required by this Act.
(8)
Any reference in this Act to an assessment or additional assessment shall be construed as including a reference to a substituted assessment under subsection (6).