Article 161

The Authority shall review the objected assessment or decision, if the objection is acceptable, within a maximum period of five months from the date of submission of the objection. Such period may be extended for a further period not exceeding (3) three months, provided that the objector shall be notified of this action.

A decision shall be issued by the Chairman, confirming, cancelling, or reducing the assessment, or confirming, cancelling, or modifying the decision.

The Authority may, prior to issuing the decision, call for the attendance of the Principal Officer for discussion, by a notice thereto, if it is deemed necessary.

The expiry of the period specified for issuing a decision on the objection without issuing a decision, shall be regarded as an implied decision of rejecting the objection.