Amendment status not verified — confirm the current text below against the official source.
188. (1) The 1 [Municipal Commissioner] shall at any time after one month from the publication of such notice assess the amount of Betterment tax payable by the person concerned and shall give a notice in writing to such person stating the amount of the tax and the together with such other particulars as may be necessary. (2) Any person on whom a notice of assessment is served in sub-section (1) may, within one month from the date of the service of such notice, file an objection against such assessment before the 1 [Municipal Commissioner] : Provided that an objection may be entertained even after the expiry of the period mentioned in sub-section (1) if the Executive Committee or sub-committee thereof referred to in sub-section (3) is satisfied that the failure to file objection was due to causes beyond the control of the objector. (3) After an opportunity has been given to the objector of being heard, the Executive Committee or a sub-committee thereof appointed in this behalf shall decide the objection and may then confirm. (4) If the person on whom a notice of assessment is served under sub-section (1) fails to file an objection, under sub-section (2), the order of assessment shall be conclusive and shall not be questioned before any court of law or tribunal.