(1) Each of the following, namely -
(a) an occupier of property, in respect of that property,
(b) an occupier of relevant property, in respect of any other property situate in the same rating authority area as that relevant property is situate,
(c) a rating authority, in respect of any property situate in its area, and
(d) a person, in respect of any property in relation to which he or she is an interest holder,
may, within 40 days from the relevant date, appeal in writing to the Commissioner against -
(i) the determination under section 19 or 28 of the value of the property,
(ii) any other detail stated in the relevant valuation list in relation to the property,
(iii) any decision by the valuation manager, revision officer or other officer of the Commissioner concerned to include or not to include the property in the relevant valuation list or to exclude the property from that list,
(iv) in the case of a decision by the revision officer concerned to so exclude the property, any d