Objections Rule 51 to 57

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....x, interest or penalty assessed that is not in dispute has been paid 1[failing which the objection shall be deemed to have not been filed:] 4[PROVIDED also that the Commissioner may, after giving to the an opportunity of being heard, may direct the dealer to deposit an amount deemed reasonable, out of the amount under dispute, before such objection is entertained.] Provided also that only one objection may be made by the person against any assessment, decision or order: Provided also that in the case of an objection to an amended assessment, order, or decision, an objection may be made only to the portion amended. 2[Provided also that no objection shall be made to the Commissioner against an order made under section 84 or section 85....

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....unity to be heard in person. (6) Where a person has requested a hearing under sub-section (5) of this section and the person fails to attend the hearing at the time and place stipulated, the Commissioner shall proceed and determine the objection in the absence of the person. (7) Within three months after the receipt of the objection, the Commissioner shall either - (a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or (b) refuse the objection or the remainder of the objection ,as the case may be; and in either case, serve on the person objecting, a notice in writing of the decision and the reasons for....