57 Single Demand Notice Revision of Assessment 58

The Service shall issue Notice(s) in respect of Taxes, Levies, Fees, Charges and Rates as listed in the First Schedule to this Bill. Where a person is liable to two or more of the Scheduled Taxes, Levies, Fees, Charges or Rates in any year of assessment, the Service shall serve a Single Demand Notice indicating the amount due on each of the revenue items.

(1) If any person disputes an assessment, he may within thirty days from the date of service of the Notice of Assessment apply to the Service by Notice of Objection in writing to review and revise the assessment and such application shall state the grounds of objection to the assessment made.

(2) On receipt of a Notice of Objection, the Service may require the person giving the notice to furnish such particulars and to produce such books or other documents as the Service may deem necessary, and may summon any person who may be able to give information which is material to the determination of the objection, to attend an examination.

(3) In the event of any person who has objected to an assessment agreeing with the Service as to the correct amount of the tax chargeable, the assessment shall be amended accordingly and notice of the tax chargeable shall be served upon such person:

Provided that if an applicant for revision under the provisions of this Clause fails to agree with the Service on the amount of the tax chargeable, the Service shall give Notice of Refusal to amend the assessment as desired by such person and may revise the assessment to such amount as the Service may, according to the best of its judgment, determine and give Notice of the Revised Assessment and of the tax payable together with Notice of Refusal to amend the Revised Assessment and, wherever necessary, any reference in this Bill to an assessment or to an additional assessment shall be treated as a reference to an assessment or to an additional assessment as revised under the provisions of this proviso.