The Commissioner General shall, upon admission of an Objection with the section 12 of Tax Revenue Appeals Act Cap 408, determine the objection as filed, or call for any evidence as may appear to be necessary for the determination of the objection, and may, in that respect :–
(a) amend the assessment in accordance with the objection;
(b) amend the assessment in the light of any further evidence that has been received; or refuse to amend the assessment.
Where the Commissioner General agrees to amend the assessment in accordance with the objection, he shall serve a notice of the
final assessment to the objector. Either Where the Commissioner General :-
(a) Proposes to amend the assessment in accordance with the Objection and any further evidence; or
(b) proposes to refuse to amend the objection, he shall serve the objector with a notice setting out the reasons for the proposal.
Upon receipt of the notice the objector shall, within thirty days make submission in writing to the Commissioner General on his agreement or disagreement with the proposed amended assessment or the proposed refusal.
The Commissioner General may, after the receipt of the submissions by the objector made:-
(a) determine the objection in the light of the proposed amended assessment or proposed refusal and any submission made by the objector; or
(b) determine the objection partially in accordance with the submission by the objector; or
(c) determine the objection in accordance with the proposed amendment or proposed refusal.
Where the objector has not responded to the Commissioner General’s proposal to amend the assessment or proposal to refuse to amend the assessment served in accordance with subsection (3), the Commissioner General shall proceed to make the final assessment of tax and accordingly serve the objector with a notice thereof.