(2)Any person on whom a notice for payment or betterment tax has been served under sub-section (1), may within one month from the date of service of such notice, file an objection before the Board in respect of the assessment made against him. Provided that the Board shall have discretion to entertain objection even after the expiry of the period of one month if it is satisfied that the failure to file such objections in time was due to causes beyond the control of objector.
