26. Notice to defaulter

Where any levy is in default, the Commissioner-General shall, before proceeding to recover such levy, issue a notice in writing or by electronic means to the defaulter stating –

Where an assessment has been made and the defaulter has not appealed within the specified time period against the assessment in respect of which such levy is charged, he may, within thirty days of the date of such notice make any objection to the Commissioner-General in respect of the levy so charged and the Commissioner-General shall notwithstanding the provisions of section 23 consider such objections and give his decision thereon which shall be final.