(1) Any person who has paid or who is liable to pay vehicle registration tax may appeal to the Commissioners against the amount of tax charged.
(2) An appeal under this section (referred to subsequently as "an appeal") shall be in writing and shall set forth in detail the grounds of appeal.
(3) An appeal shall be lodged with the Commissioners within a period of 21 days from the date on which vehicle registration tax became due.
(4) An appeal shall be determined by the Commissioners within a period of 21 days from its lodgement with the Commissioners and, for that purpose, the vehicle concerned shall be produced to the Commissioners for inspection, if so required.
(5) The Commissioners shall notify an appellant in writing of the result of their determination of his appeal.
(6) Where the Commissioners determine on appeal that the amount due in respect of vehicle registration tax is less than the amount paid, they shall repay the amount overpaid to the appellant concerned.
(7) Where