s 23 Revision of assessments
23.—(1) The Agency may revise any assessment (whether made under section 21 or 22 and whether revised previously under this section) if —(a) the Agency is of the opinion that the assessment is no longer accurate, including —(i) where the Agency approves a verified emissions report after an assessment under section 21(2); or (ii) where the Agency approves any change to an approved verified emissions report on which the assessment was based; or (b) the registered person on whom the notice of assessment has been served raises any objection to the assessment, and, upon consideration of such objection, the Agency agrees with the objection. (1A) Despite subsection (1)(b), a registered person may not raise any objection to an assessment in respect of any amount of allowance (as defined in section 20A) included in the notice of assessment for the registered person.[Act 37 of 2022 wef 01/01/2024] (2) A revision under subsection (1)(a) must be made within 4 years after the date of the service of the notice of assessment for the assessment sought to be revised. (3) For the purpose of subsection (1)(b), the registered person must submit a written notice of objection to the Agency —(a) within 30 days after the date of the service of the notice of assessment for the assessment sought to be revised; and (b) stating precisely the grounds of objections. (4) If the Agency is satisfied that there is any good reason to do so, the Agency may extend the period mentioned in subsection (3)(a). (5) For the purpose of considering any notice of objection, the Agency may —(a) require the registered person that gave the notice —(i) to provide such particulars as the Agency may consider necessary with respect to the GHG emissions of the taxable facility in question; and (ii) to produce all books or other documents in its custody relating to such GHG emissions; and (b) summon any person that the Agency thinks is able to give evidence respecting the assessment to attend before the Agency or any authorised officer, who may examine the person on oath or otherwise. (6) If the Agency refuses to revise an assessment pursuant to subsection (1)(b), the Agency must serve on the registered person a notice of refusal to revise the assessment. (7) Upon revising an assessment under subsection (1), the Agency must serve on the registered person a notice of assessment for the assessment as revised, for the matters mentioned in section 21(1).