(d) the data controller is not satisfied that the correction which is the subject of the data correction request is accurate, complete, not misleading, or up to date; or (e) subject to sub-section (2), any other data controller controls the processing of the personal data to which the data correction request relates in such a way as to prohibit the first-mentioned data controller from complying, whether in whole or in part, with the data correction request. (2) Clause (e) of sub-section (1) shall not operate to excuse the data controller from complying with sub-section (1) of section 20 concerning the data correction request to any extent that the data controller can comply with that sub-section without contravening the prohibition concerned. 22. Notification of refusal to comply with a data correction request. – (1) Where a data controller in pursuance of section 21 refuses to comply with a data correction request under section 20, it shall not later than thirty days from the date of receipt of the data correction request by written notice inform the requestor and the Commission: (a) about the refusal and its reasons; and (b) where clause (e) of sub-section (1) of section 21 is applicable, it shall provide the name and address of the concerned data controller. (2) Without prejudice to the generality of sub-section (1), where personal data to which the data correction request relates is an expression of opinion and the data controller is not satisfied that the expression of opinion is inaccurate, incomplete, misleading, or not up to date, the data controller shall— (a) make a note, whether annexed to the personal data or elsewhere— (i) about the matters concerning the expression of opinion, which is considered by the requestor to be inaccurate, incomplete, misleading, or not up to date; and (ii) in a way, where the personal data cannot be used by any person without bringing the note to the attention of and making it available for the inspection of that person; and (b) attach a copy of the note to the notice referred to in sub-section (1) relating to the data correction request. (3) In this section, “expression of opinion” includes an assertion of fact that is unverifiable or in all circumstances of the case is not practicable to verify. 24