[F1Appeal from decision of CommissionerN.I.
54.—(1) Any person, other than the Department, who is aggrieved by—
(a)the decision of the Commissioner under Article 49A or on an appeal under Article 51; or
(b)an alteration made by the Commissioner in a valuation list in consequence of such a decision,
may appeal to the appropriate Tribunal.
(2) On an appeal under this Article the Tribunal may—
(a)make any decision that the Commissioner might have made; and
(b)if any alteration in a valuation list is necessary to give effect to the decision, direct that the list be altered accordingly.
(3) On an appeal under this Article, any valuation shown in a valuation list with respect to a hereditament shall be deemed to be correct until the contrary is shown.
(4) In this Order “the appropriate Tribunal” means—
(a)in relation to such appeals as may be prescribed, the Valuation Tribunal;
(b)in relation to any other appeals, the Lands Tribunal.]
F1Arts. 54 - 54A substituted (1.12.2006 for certain purposes, otherwise 1.4.2007) for art. 54 by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 33; S.R. 2006/464, art. 2(2), (4), Sch. 2