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(1) A person who is dissatisfied with the decision of the Commissioner on an objection may within thirty days from the date of the decision and after payment of the duty in conformity with the assessment, appeal against the decision to the High Court.

(2) Order 54 of the High Court Civil Procedure Rules shall apply to an appeal under subsection (1).

(3) The Commissioner or the appellant may appeal against the decision of the High Court to the Appeal Court on a matter of law only.