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    <title>Amendment of section 24</title>
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    <description>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.</description>
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      <description>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.</description>
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