54.—(1) An undertaking, a rating authority and the Minister for the Environment and Local Government may, within F77[28 days] from the date of the Commissioner’s having issued the certificate concerned, each appeal in writing to the Tribunal against—

(a) a global valuation in relation to the undertaking made pursuant to section 53 and specified in a global valuation certificate issued under that section,

(b) any other detail stated in the said certificate,

(c) any decision by the Commissioner to include or not to include any property in that global valuation.

(2) An appeal made under subsection (1) shall, as appropriate—

(a) specify—

(i) the grounds on which the appellant considers that the global valuation made pursuant to subsection (1) or, as the case may be, subsection (6) of section 53 and specified in the global valuation certificate concerned is incorrect,

(ii) by reference to such matters as the appellant considers appropriate, what the appellant considers the global valuation in relation to the undertaking concerned ought to be,

(b) specify the grounds on which the appellant considers that any other detail (other than in respect of the global valuation) stated in the said certificate is incorrect,

(c) specify the grounds on which the appellant considers that a property ought to have been included in, or, as the case may be, excluded from, the said global valuation and what adjustment he or she considers ought to be made to that valuation were that property to be so included or excluded, as the case may be.

(3) As soon as may be after the receipt by it of an appeal made to it under subsection (1), the Tribunal shall serve a copy of the appeal on the Commissioner and whoever of the following is not the appellant, namely, the undertaking concerned or the Minister for the Environment and Local Government.

(4) All other documentation and information in writing submitted in connection with the appeal shall be served by the Tribunal on each of the following persons (other than in a case where the person has submitted the particular documentation or information) namely—

(a) the Commissioner (who shall be the respondent in, and be entitled to be heard, and adduce evidence at, the hearing of the appeal), and

(b) the undertaking concerned, the Minister for the Environment and Local Government and, if it is the appellant or an appellant, the rating authority concerned, (and the undertaking, that Minister of the Government and such a rating authority shall be entitled to be heard, and adduce evidence at, the hearing of the appeal).

(5) The Tribunal shall consider an appeal made to it under subsection (1) and may, as it thinks appropriate—

(a) disallow the appeal and, accordingly, confirm the decision of the Commissioner, or

(b) allow the appeal and, accordingly, do whichever of the following is appropriate—

(i) amend the global valuation of, or any other detail in relation to, the property, the subject of the appeal, as specified in the global valuation certificate concerned,

(ii) decide that property ought to have been included in, or, as the case may be, ought to have been excluded from, the said global valuation and, accordingly, may amend that valuation (and, for this purpose, determine the value of any property that it decides ought to be included in, or excluded from, that valuation).

(6) The Tribunal shall make a decision on an appeal made to it under subsection (1) within 6 months from the date of its having received the appeal, or as soon as possible thereafter.

(7) The Commissioner shall, unless the result of the decision of the Tribunal under subsection (5) or, as the case may be, of the High Court or Supreme Court under section 39 (as applied by subsection (8)) makes it unnecessary to do so, amend the relevant global valuation certificate in a manner consonant with the decision of the Tribunal, the High Court or the Supreme Court under subsection (5) or section 39 (as so applied), as the case may be.

(8) Section 39 shall apply to a determination of the Tribunal under this section as it applies to a determination of the Tribunal under section 37.