Clause 12

Where it appears to the Comptroller that any tax is payable in respect of any property pursuant to the provisions of section 19 of this Act, the Comptroller shall give notice thereof to the owner of the property concerned stating the amount of the tax due and the period for which such tax is payable.(2) Any owner who objects to any demand made by the Comptroller under subsection (1) of this section may, within twenty-one days of the service of such notice, give to the Comptroller notice of objection in the prescribed form stating precisely the grounds of his objection.(3) The Comptroller shall consider the objection and may either disallow it, or allow it either wholly or in part, and shall serve the owner by post or otherwise with a written notice of his decision.(4) Any owner dissatisfied with the decision made by the Comptroller under this section may, within twenty-one days after such service, appeal to the Valuation Review Board in the manner provided in section 26 of this Act.(5) Notwithstanding that an appeal has been made to the Valuation Review Board against the Comptroller’s proposal to collect tax pursuant to section 19 of this Act, there shall be payable to account of tax a sum of money calculated at the prescribed rate of tax on the basis of the proposed annual value. Such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.”.