(4)When the Luxury Tax Officer is not satisfied that the particulars contained in the application are correct and complete, or where the security required under rule 7, has not been furnished, he shall reject the application for reasons to be recorded in writing :Provided that before the application is rejected the applicant shall be given an opportunity of being heard in the matter and he shall be allowed to correct and complete the said particulars in the application as per the requirement of rule 5.
