Full legislation
s.61
Notice of opposition
The Commissioner of Rating and Valuation shall, if he wishes to oppose the appeal, within 21 days of service of the notice of appeal upon him file with the registrar, and serve a copy on the appellant, a notice of opposition substantially in accordance with Form 7 stating the grounds of opposing the appeal and that he wishes to be heard. The Commissioner of Rating and Valuation shall, in his notice of opposition, state the facts relied upon by him in sufficient detail to enable the appellant to know the case he has to meet.