26.
| (1) Any person aggrieved by the amount of an assessment made under this Act or by the amount of any valuation for the purposes of this Act may, within thirty days after the date of the notice of such assessment, give to the Commissioner a written notice of objection: |
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| (2) Every notice of objection in respect of an assessment given under sub-section (1) by any person hereinafter referred to as the " objector " shall-
| | (a) state precisely the grounds on which objection is made to the assessment by the objector, | | |
| | (b) if the objection is in respect of the valuation of any property, specify that property and set out the grounds on which such valuation is erroneous and the value that should be put on that property, | | |
| | (c) if it relates to an assessment made in the absence of a return, be accompanied by a return duly made, and | | |
| | (d) be signed by the objector or his authorized representative. | | |
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| (3) Every notice of objection which does not conform to the provisions of sub-section (1) or sub-section (2) shall not be valid. |
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Sri Lanka Consolidated Acts