Amendment status not verified — confirm the current text below against the official source.
The Commissioner shall issue a notice under sub- sections (1) and (2) of section 456, sub-section (1) of 457 or sub-section (1) of section 458, after giving the owner or occupier, as the case may be, a reasonable opportunity of stating any objection and adducing evidence, if any, and after being satisfied that the objection which is raised is invalid or insufficient.