(b)in any other case, on a request being made in this behalf by the ] [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).][give an opportunity of being heard to any Valuation Officer nominated for the purpose by the ] [Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).].