(1) On an appeal under
section 55 against an assessor’s decision, the District Court must
decide the application to which the decision relates afresh, without being
fettered by the assessor’s decision, solely on the evidence and
information that was in the possession of the assessor or may receive further
evidence and information.
(2) On an appeal under
section 55 the District Court may do any or all of the following —
(a)
exercise any power of an assessor under this Act, other than a power under
section 19(1)(b), 24(1) or 25;
(b)
confirm, vary or reverse the assessor’s decision, either in whole or in
part;
(c) make
any order that an assessor could make under this Act;
(d)
order an unsuccessful party to the appeal to pay a successful party’s
costs as set by the Court in accordance with the scale of costs prescribed by
the regulations;
(e)
refer a question of law that arises in the appeal to the Court of Appeal for
determination;
(f) make
any necessary consequential order.
[Section 56 amended: No. 45 of 2004 s. 37; No. 5
of 2008 s. 32.]