Any objections are allowed under the Section 142 (1), Act 171 towards unsatisfied owner against the changes of an Annual Value as stated in the Statement Notice of Valuation List Amendment as follows : -

• A holding is valued higher compared to a value that is supposed to be.
• A holding which has been valued which is in fact a holding that is supposed not to be taxable.
• A person or a holding which should be listed has not been listed.
• A holding is valued lower than it should be.
• A holding is valued jointly or separately whereas it should be valued separately.

Any objection which is not related to the above matter will not be considered.