(1) The Commissioner shall, unless the result of the decision of the Tribunal under section 37 or, as the case may be, of the High Court or Supreme Court under section 39 makes it unnecessary to do so -
(a) amend the relevant valuation list in a manner consonant with the decision of the Tribunal, the High Court or the Supreme Court under section 37 or 39, as the case may be, and
(i) issue a new valuation certificate in relation to the property, the subject of the appeal concerned, or, in case the decision is that such property ought to be included in the relevant valuation list, a valuation certificate in relation to that property, to the occupier of that property and the rating authority in whose area that property is situated and, where the appellant is not the occupier or the rating authority, that appellant, or
(ii) in case the decision is that the property, the subject of the appeal concerned, ought to be excluded from the relevant valuation list, notify the occupier of that p
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