Section 25. Any person objecting to the amount at Petition which he is assessed, or denying his liability to be

25. Any person objecting to the amount at Petition which he is assessed, or denying his liability to be assessed, under this Part, may within the period iiientionecl in the said notice, or if the Collector is satisfied that the objector has not received such notice, then at ally tiiile within one month from the expiratioii of such period, apply by petition to the Collector in orclcr to establish his right to have the assessnient reduced or cancelled : which he is assessed, or denying his liability to be Providcd that no person 1~110 shdl have been Proviso. servcd with a uo1,ice uilcler section serei~tee~l shall 1 ~ e entilled to apply by petition uncler this sectioii uillcss shall 1 ~ e he shall Itzconze `Tux.` [ACT xv I he shall have made the return in such noticc on or before the day tllcrein menlioned, or l~lllcss hc shall satisfy the Collector that he had a sufficient excuse for not making such return. in such noticc on or before the day tllcrein menlioned, or l~lllcss The petition shall be in the forin contained in the second schedule to this Act annexed, or as near thereto as circumstances admit, and the statements therein contained shall be verified by the petitioner or some other competent person in manner required by 1a~v for the verification of plaints. Form `and` verification of petit;on. 26. The Collector shall fix a day for the hearing of the petition, and, on the day so fixed, or on the day (if any) to which he has adjourned such hearing, shall hear such petition and pass his order thereon. Hearing of p"itiOn. Such order may be in favour of the petitiones, or it may simply reject the petition, or it may reject the petition and enhance the petitioner's assessment to an amount to be specified in the order. If the order be in favow of the petitioner, the Collector shall at once refund the fee on the petition. If the order simply reject the petition or reject the petition and enhance the petitioner's assessmcnt, the petitioner shall within one week from the passing of the order pay the amount mentioned in the said notice or in the order of enhancenient (as the case may be).