Section 24

When owing to mistake, oversight or fraud the name of any person or any property which ought to have been inserted in or omitted from the assessment list has been omitted from or inserted in such list or any property has been insufficiently assessed or where any building newly built or rebuilt becomes liable to assessment after the list has been compiled, the Board may at any time amend such list accordingly:

Provided that notice is given to all persons interested in the amendment of a time, not less than one month from the date of the service of such notice, at which the amendments is to be made. In the case of any building newly built or rebuilt only a proportional part of the assessment shall be charged from the date of the completion of such building.

Any person interested in any such amendment may tender his objection to the Board in writing before the time fixed in the notice, or orally or in writing at that time, and shall be allowed an opportunity of being heard in support of the same in person or by authorised agent, as he thinks fit.