(1) If an appeal is made under section 30 by a person who is not the occupier of the property to which the appeal relates, the Commissioner shall serve on the occupier a copy of the appeal together with the notice referred to in subsection (2).
(2) The notice mentioned in subsection (1) is a notice stating that the occupier concerned may, within 28 days from the date of the service of the notice on him or her, make observations or submissions in writing to the Commissioner in relation to the appeal (and such an occupier may, within that period, make such observations or submissions accordingly).
(3) The Commissioner shall, in determining the appeal concerned under section 33, consider any observations or submissions made to him or her under and in accordance with subsection (2).