Appeals to and from the Valuation Tribunal
12.—(1) If that person is dissatisfied with the result of the review, he may appeal to the Valuation Tribunal.
(2) The Department or any person aggrieved by a decision of the Valuation Tribunal under paragraph (1) as being erroneous on a point of law may require the Valuation Tribunal to state and sign a case for the Court of Appeal.