(1) Where an owner of commercial property makes a return in compliance of section 13, the Comptroller may accept such return and make an assessment in accordance therewith.
(2) Where the Comptroller is not satisfied that the return furnished by any owner of commercial property is true and correct, he or she may make an assessment to the best of his or her judgement and to that end, he or she may cause a valuation to be made of the said property.
(3) The provisions of section 17 shall apply with the necessary modifications.
(Inserted by Act 30 of 2001)