—(1) Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the High Court.
(2) An appeal under subsection (1) shall be by way of rehearing.
(3) The Chief Assessor or the Comptroller, as the case may be, may, within 21 days of the date of the decision of the Board, appeal to the High Court from the decision of the Board upon any question of law or of mixed law and fact.
(4) Until such appeal has been determined by the High Court, the tax in respect of the property concerned shall be payable and continue to be payable and recoverable in the manner provided in this Act.
(5) Such appeal shall be brought in the manner provided by the Rules of Court.
(6) The High Court, after hearing an appeal, may —
dismiss the appeal or direct that such amendments as it thinks proper shall be made to the Valuation List; and
confirm, vary or rescind any order made by the Board.