Duty on Documents and Transfers Act (Cap. 364), article 54

54. The Commissioner shall cause to be served on the person liable to pay the duty, or on his lawful representative, a noti ce stating the amount of duty payable in accordance with the provisions of this Act, and indicating his rights under article 56 hereof. Date of notice. 55. An assessment shall for all purposes of this Act be deemed to have been made by the Commissioner on the date of service of the notice aforesaid. Objections against assessments. Amended by: IV . 2011.43.