¹[116C. Objection to classification of vacant lands and buildings into colonies and groups and fixation of base unit area values and factors for increasing or decreasing such base unit area values.—(1) If any owner or occupier of any vacant land or building in any ward in respect of which a public notice has been issued under section 116B, has any objection to the manner of classification of any group or groups, or the base value per unit area of vacant land or the base value per unit area of covered space of building in any group, or the factors as specified in clause (b) of sub-section (2) of section 116A, he may submit to such officer of ²[³[the Corporation]] as may be authorized by ²[³[the Corporation]] in this behalf his objection in such form, and containing such particulars, as may be prescribed, within thirty days from the date of publication of such public notice, and such objection shall be considered by the Municipal Valuation Committee, after giving the person submitting the objection an opportunity of being heard.
    (2) The procedure for hearing and disposal of objections shall be such as may be prescribed.
    (3) On the expiry of thirty days from the date of publication of the public notice under section 116B and after considering the recommendation of the Municipal Valuation Committee on the objections, if any, in accordance with the provisions of this section ²[³[the Corporation]] shall, by public notice, specify group wise the base unit area value of vacant land and the base unit area value of covered space of building and the factors referred to in clause (b) of sub-section (2) of section 116A:
    Provided that ²[³[the Corporation]] shall not alter the unit area values recommended by the Municipal valuation committee without the approval of the government.