Section 54 - Right to appeal against Authority’s demand
219.Section 54 provides a person given a demand under section 53 with a right to apply to the court (as defined in section 90) for an order varying or cancelling the demand.
220.Subsections (3) and (4) of section 54 set out the grounds on which such an application may be made, and subsection (5) provides that where the court is satisfied that any of the grounds of the application are made out, the court may make an order cancelling the demand or reducing the amount that is recoverable from the person to whom the demand was given.
