 Any person who is aggrieved by an entry in the valuation list can serve a proposal in the specified form on the Commissioner for alteration of the valuation list from 1 April of that year.Although the Ordinance requires that the proposal must be served within the months of April and May, there is provision for the Commissioner to accept proposals served on him at any time after the declaration of the list in March and before 1 June in the same year.The person making the proposal must be aggrieved on one of the following grounds