Section 81

The Authority, or any person aggrieved by any decision of the Tribunal, may appeal to such Judge or Magistrate as the Chief Judge of the High Court in Sabah and

Sarawak may nominate for the hearing of such appeals and such appeal shall be conducted,

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as nearly as may be in conformity with the law and practice for the time being in force relating to appeals in civil cases from a subordinate court to the High Court.

The President of the Tribunal may, of his own volition or on the application of any party, state a case for the opinion of such Judge or Magistrate on any question of law arising out of any objection to the valuation list or any entry therein which may be brought before him.

Levy of rates.