74. Where a beneficiary, executor, trustee or administrator has served a notice of objection provided for in section 68, he may appeal to the Provincial Court sitting for the district in which he resides, to have the assessment vacated or varied(a) after the Minister has confirmed the assessment or reassessed, or
(b) after 180 days have elapsed after service of the notice of objection and the Minister has not notified him of the fact that he has vacated or confirmed the assessment or reassessed.