(1) Any person who is dissatisfied with the amount assessed upon him or with the valuation of or assessment on land or building or who disputes his occupation of the land or building or his liability to be assessed may apply to the Board to review the amount of assessment or valuation or to exempt him from the assessment of rate.
(2) -The application shall be filed within such time and in such manner as may be prescribed.
(3) Every application presented under sub-section (1) shall be heard and determined in such manner as may be decided by the Review Committee constituted under section 15.
(4) No application shall be entertained unless the amount of rate assessed on the basis of valuation determined under this Act has been paid before the application is filed.