Clause 13

Any owner dissatisfied with the decision made by the Board may, within twenty-one days of the date of such decision appeal to the High Court. Any such appeal shall be by way of rehearing.(2) The Chief Assessor may, within twenty-one days of the date of the Board’s decision, appeal to the High Court from the decision of the Board upon any question of law or of mixed law and fact.(3) Until such appeal has been determined by the Court the tax in respect of the property concerned shall be payable and continue to be payable and recoverable in the manner hereinafter provided.(4) Such appeals shall be brought in the manner provided by the Rules of the Supreme Court.(5) The Court, after hearing an appeal, may dismiss the appeal or direct that such amendment as it thinks proper shall be made to the Valuation List.(6) Any amendment directed by the Court to be made to the Valuation List shall be authenticated in the manner provided by subsection (3) of section 12 or subsection (5) of section 17 of this Ordinance, as the case may be, and notice thereof shall forthwith be published in the Gazette.”.