(1)Where notice of appeal to a local valuation court is served under the preceding provisions of this Part of this Act by or on the valuation officer, the valuation officer shall forthwith notify the clerk to the local valuation panel from the members of which the local valuation court which is to hear the appeal falls to be constituted, and it shall be the duty of the chairman of that panel to arrange for the convening of such a court.
(2)The procedure of local valuation courts shall, subject to such regulations, if any, as may be made in that behalf by the Minister, be such as the court in question may determine, and every such court—
(a)shall, unless the court otherwise order, on the application of any party to the appeal and upon being satisfied that the interests of either party would be prejudicially affected, sit in public ;
(b)may take evidence on oath and shall have power for that purpose to administer oaths.
(3)On the hearing of an appeal to a local valuation court—
(a)the appellant; and
(b)the valuation officer, when he is not the appellant; and
(c)the owner or occupier of the hereditament to which the appeal relates, when he is not the appellant; and
(d)the rating authority for the area in which the hereditament in question is situated, when that authority is not the appellant; and
(e)in the case of an appeal against an objection, the objector,
where he is not one of the persons aforesaid, shall be entitled to appear and be heard as parties to the appeal and to examine any witness before the court and to call witnesses.
(4)After hearing the persons mentioned in the last, preceding subsection, or such of them as desire to be heard, the local valuation court shall give such directions with respect to the manner in which the hereditament in question is to be treated in the valuation fist as appear to them to be necessary to give effect to the contention of the appellant if and so far as that contention appears to the court to be well founded, and the valuation officer shall incorporate in the fist as settled, or, as the case may be, cause to be made in the list, such alterations as are necessary to give effect to those directions.