Where a person is given a notice in relation to which it is declared by any provision of this Act that this section applies, he may appeal to the appropriate court or tribunal on any of the following grounds that are appropriate in the circumstances of the particular case—
If and in so far as an appeal under this section is based on the ground of some informality, defect or error in or in connection with the notice, the court or tribunal shall dismiss the appeal, if it is satisfied that the informality, defect or error was not a material one.
The appellant—
and on the hearing of the appeal the court or tribunal may make such order as it thinks fit with respect to—
In exercising its powers under subsection (3) above, the court or tribunal shall have regard—
This section has effect subject to any modification specified in the provision under which the notice is given.