(1)Any person who is dissatisfied with the amount assessed upon him or the valuation or assessment of any holding, or who disputes his occupation of any holding, or his liability to be assessed, may apply to the Chief Municipal Officer or an officer empowered in this behalf by the State Government to review the amount of assessment or valuation or to exempt him from the assessment or tax.(2)All such applications containing objections shall be made in writing within thirty days after the receipt of the notice served upon him regarding the assessment or valuation for assessment of any holding:Provided that the Chief Municipal Officer may if he thinks fit extend the said period of thirty days to a period not exceeding sixty days.
