(1) Any person who is aggrieved by an assessment by the Comptroller made on him or her may, by notice in writing to the Comptroller within 30 days after the date of service of the notice of assessment or determination, or within such further time as the Comptroller may for good cause allow, object to the assessment.
(2) Where the assessment is—
(a) an additional assessment; or
(b) a reduced assessment which in part imposes a fresh liability,
the person assessed shall have no further right of objection than he or she would have had if that assessment had not been made except to the extent to which that assessment has imposed a fresh liability on him or her.
(3) An objection shall specify particulars of the grounds on which it is made.
(Substituted by Act 30 of 2001)