26D.—(1) Where an occupier has submitted an initial valuation, an officer of the Commissioner may, at any time prior to the publication date —

(a) without prejudice to any other powers (including the powers under Part 10) so enabling the officer in that regard, make such enquiries or require the production of such information or records as he or she may require to satisfy himself or herself that the initial valuation submitted was accurate, and

(b) substitute his or her own valuation, issue a valuation certificate to that effect and enter that valuation on the valuation list, if he or she forms the view that the initial valuation has not been made in accordance with this Act and regulations made under it.

(2) Where the occupier of a property—

(a) submits a valuation that, in the opinion of the officer, is not accurate, or

(b) fails to duly submit a valuation by the deadline provided,

the officer of the Commissioner shall, on or before the publication date and, in accordance with the matters set out in section 19(5), determine the appropriate valuation in respect of the property concerned, issue a valuation certificate to that effect and enter that valuation on the valuation list. ]