37 Objection at or to Assessment

(1) If any person is not satisfied with any assessment, he may apply to the Service, by notice of objection in writing, for a review and revision of the assessment.

(2) A Notice of Objection referred to under Subclause (1) of this Clause shall state precisely the grounds of objection to the assessment and shall be made within 30 days from the date of service of the notice of Assessment.

(3) The Service may, upon receipt of the objection, request for any information or such books or documents as it may deem necessary, and may summon any person who may be able to give information which is material to the determination of the objection.

(4) Where an objection to any assessment has been considered by the Service and the correct amount chargeable has been determined by the Service, the assessment shall be amended accordingly and a new Revised Notice of Assessment shall be served on such person.