142. (1) The holder to whom an enforcement notice has been given may, on notice to the MARA, not later than 30 days after being given the notice, apply to the Circuit Court for the cancellation of any direction specified in the notice and, on such an application, the Circuit Court may—

(a) cancel the direction,

(b) confirm the direction, or

(c) vary the direction,

and, whether paragraph (a), (b) or (c) is applicable, make such order as to costs as it thinks fit in respect of the application.

(2) The decision of the Circuit Court on a direction specified in an enforcement notice shall be final save that, by leave of the High Court, an appeal by the holder, or the MARA, as the case may be, from the decision shall lie to the High Court on a point of law.