Amendment status not verified — confirm the current text below against the official source.
Time and manner of filing complaints against valuation.— (1) Every complaint against the amount of any rateable value 4[or the capital value, as the case may be,] entered in the assessment- book must be made by written application to the Commissioner, which shall be left at his office on or before the day or the latest day fixed in this behalf in the public or special notice aforesaid. (2) Every such application shall set forth briefly but fully the grounds on which the valuation is complained against.