In the case of persons entitled to appeal against valuations made by assessors under the Valuation of Lands (Scotland) Acts, . . . F1, it shall be lawful for such person appealing, or for such assessor, if he shall apprehend the determination of the commissioners of supply in any county, or the magistrates of any burgh, upon such appeal as to the yearly rent or value of the lands and heritages to which such appeal relates, to be contrary to the true intent of the said Acts, . . . F2, to require the said commissioners or magistrates to state specially and to sign the case upon which the question arose, setting forth the facts proved, together with the determination thereupon, . . . F3, to the end that the same may be submitted to F4a judge or (in a case in relation to which the judge to whom it was submitted has directed that it be heard by three judges or where the appeal is against a determination of the F7Upper Tribunal for Scotland under section 1 (3A) of the Lands Tribunal Act 1949) threejudges in the Court of Session, who shall be named for that purpose from time to time by Act of Sederunt of the said court, for F5his or, as the case may be, theiropinion thereon; and such F6judge or, as the case may be, judges to whom such case may be submitted, shall with all convenient speed, give and subscribe F5his or, as the case may be, their opinion thereon, and, according to such opinion, the valuation or assessment which shall have been the cause of the appeal shall be altered or confirmed.

The cases under this section, and also under the recited Acts, may be disposed of by the F6judge or, as the case may be, judgesin time of session or vacation, and in court or at chambers, and after hearing parties or not, at F5his or, as the case may be, their discretion.