Valuation hearing rights: appellate tribunal must allow valuation officers an opportunity to be heard when valuation is objected.

Where valuation of an asset is objected to, the Appellate Tribunal must afford the Valuation Officer an opportunity to be heard: if the valuation was made by a Valuation Officer, that officer must be heard; otherwise, on request by the Wealth-tax Officer, a nominated Valuation Officer must be given a hearing. Several subordinate subsections are omitted, removing related procedural provisions.

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