Notice of assessment and power to impose tax

The Commissioner of Land Tax shall levy the tax in respect oftax. (a) lands for which no returns are received; (b) lands for which the returns received have been accepted; or (c) lands assessed under section 7, 16 (1), 16 (2) or 19, Provided, however, that the fixation of tax under this sub- section shall be altered retrospectively as a result of an order arising from an objection made in accordance with the provisions of this Act. The Commissioner of Land Tax shall give notice in writing of the assessment in the form contained in Schedule II to the owner or person in possession of the land assessed.