Valuation of roll to be prepared from returns and made public

(1) The Chief Valuer shall, (a) carefully preserve all returns duly made to him or any amended and approved returns; and (b) compile and prepare from the said returns, as well as from any returns filed by himself, as many valuation rolls as may be required. (2) Valuation rolls shall be open to public inspection at all reasonable times and any owner of land may object if he is not satisfied with the entries made therein except with entries regarding unimproved value or tax payable and require the Commissioner of Land Tax to consider the matter and the Commissioner of Land Tax shall make such inquiries and amend the valuation roll if he considers fit.