Duty on Documents and Transfers Act (Cap. 364), article 56

56. (1) If any person served with or affected by a notice of assessment wishes to contest that assessment, he may apply to t he Commissioner for its revocation or revision by a notice of obje ction in writing specifying the grounds of the objection to the asses sment and made within thirty days from the date of the service of the notice aforesaid: *See article 43(2) of Act I of 2010 for transitory provision. DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 51 Provided that the Commissioner shall extend the said period as may be reasonable in the circumstances if he is satis fied that that person was prevented from contesting the assessment owing to sickness, or absence from Malta, or any other reasonab le cause. (2) Where any person who has objected to an assessment agrees with the Commissioner as to the amount of duty payable thereunder, the assessment shal l be amended accordingly, and notice of the duty payable sha ll be served upon such person. (3) If no agreement is reached as provided in sub-article (2), the Commissioner shall determine the duty by order in writing a nd serve on the person objecting a notice of his refusal to amend the assessment as desired by such person within three years from th e date of receipt of the aforemen tioned notice of objection. Applicability of Administrative Justice Act. Amended by: XVI. 1994.13; VI. 2001.23. Substituted by: L.N. 245 of 2009. Amended by: XXII. 2011.5. Cap. 490.