Valuation Act, 1988

Statement of case for High Court.

5.—(1) Immediately after the determination of an appeal by the Tribunal, any party to the appeal, if dissatisfied with the determination as being erroneous in point of law, may declare his dissatisfaction to the Tribunal.

(2) The party, having declared his dissatisfaction, may, within twenty-one days after the determination, by notice in writing addressed to the Chairman of the Tribunal, require the Tribunal to state and sign a case for the opinion of the High Court thereon within three months of the date of receipt of such notice.

(3) The party requiring the case shall pay to the Tribunal such fee as the Minister for Finance may by regulations prescribe for and in respect of the case, before he is entitled to have the case stated.

(4) The case shall set forth the facts and the determination of the Tribunal and the party requiring it shall transmit the case, when stated and signed, to the High Court within seven days after receiving it.

(5) At or before the time when he transmits the case to the High Court, the party requiring it shall send notice in writing of the fact that the case has been stated on his application, together with a copy of the case, to the other party.

(6) The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Tribunal with the opinion of the Court thereon, or may make such other order in relation to the matter as the Court thinks fit.

(7) The High Court may cause the case to be sent back for amendment, and thereupon the case shall be amended accordingly, and judgment shall be delivered after it has been amended.

(8) An appeal shall lie to the Supreme Court from the decision of the High Court.