Right to be heard and disclosure of binding directions ensures natural justice in tax assessment procedure. The higher authority must consider the draft assessment order and the assessee's objections and may issue directions that are binding on the assessing officer; directions prejudicial to the assessee require an opportunity to be heard. Although the statute does not expressly mandate supplying those directions to the assessee, the process is quasi judicial and principles of natural justice require that the assessee be furnished a copy. Administrative instruction therefore directs supply of such directions, with completed assessments not to be routinely reopened solely for past nondisclosure, though copies may be provided on request.