Amendment status not verified — confirm the current text below against the official source.
(1) Every complaint against the amount of any rateable value entered in the assessment book shall be made by written application to the Commissioner, which shall be left at his office on or before the day fixed in this behalf in the public or special notice aforesaid: 268[Provided that the Commissioner may waive any delay in making the complaint under sections 220 or 221 in case such complaint is made in the same financial year explaining the delay to the satisfaction of the Commissioner.] (2) Every such application shall set forth briefly but fully the grounds on which the valuation is complained against.