(1) The Commissioner or an officer
authorised by him in his behalf shall at any time after the publication of the
notification under section 113 assess the amount of development tax payable
by the person concerned and shall give a notice in writing to such a person
stating the amount of tax and the instalments, if any, and the dates on which
tax shall be paid together with such particulars as may be necessary.
(2) Any person on whom a notice of assessment is served under subsection (1) may, within one month from the date of service of such notice file an objection against such assessment before the Commissioner or an officer authorised by him in this behalf :
Provided that an objection may be entertained after the expiry of the period of one month if the Commissioner or an officer authorised by him under sub-section (1) is satisfied that the failure to file objection was due to any cause beyond the control of the objector.
(3) After the opportunity has been given to the objector of being heard the Commissioner or an officer authorised under sub-section (1) shall decide the objection and may then confirm, modify or cancel the assessment.
(4) If the person on whom the notice of assessment is served under subsection (1) fails to file an objection under sub-section (2), the order or assessment shall be conclusive and shall not be questioned before any Court or Tribunal.
(2) Any person on whom a notice of assessment is served under subsection (1) may, within one month from the date of service of such notice file an objection against such assessment before the Commissioner or an officer authorised by him in this behalf :
Provided that an objection may be entertained after the expiry of the period of one month if the Commissioner or an officer authorised by him under sub-section (1) is satisfied that the failure to file objection was due to any cause beyond the control of the objector.
(3) After the opportunity has been given to the objector of being heard the Commissioner or an officer authorised under sub-section (1) shall decide the objection and may then confirm, modify or cancel the assessment.
(4) If the person on whom the notice of assessment is served under subsection (1) fails to file an objection under sub-section (2), the order or assessment shall be conclusive and shall not be questioned before any Court or Tribunal.