(4)The Municipal Property Tax Committee shall scrutinize the draft valuation list, the objections filed thereon under clause (b) of sub-section (1), and sub-section (3), of section 129 and determine the valuation:Provided that: -(a)Before determining the valuation of any land or building in respect of which an objection has been filed, an opportunity of being heard either in person or through an authorised agent, shall be given to the person, who has filed objection.(b)Where so objection has been filed under section 129 and the Municipal Property Tax Committee thinks it necessary to enhance the valuation, it may do so after giving a notice to the person concerned in such manner, as may be prescribed and after giving him an opportunity of being heard.
