Stamp Duty Objection and Appeal Q1

Q.
Any person who is dissatisfied with an assessment of the Collector under section 36 of the Stamp Duty Act 1949 may, by written notice object to the assessment and apply to the Collector to review the assessment. Thereafter, if he is still dissatisfied with the decision of the Collector he may submit an appeal against the decision to the High Court by filing a notice of appeal with the High Court.

Explain the above mentioned process of objection and appeal.

(25 marks, 2012 Q1)