Rates-postponement values and special rateable values as determined under sections 25a to 25f of this Act shall be deemed to be entered in the valuation roll on such date as the Valuer-General or the Valuer, as the case may be, determines, being not earlier than the end of the financial year immediately preceding the date when it is actually made and assessed:

“Provided that where any rates-postponement value or special rateable value is made on the application of the owner or occupier to the territorial authority following a revaluation of the district made in the last month of any financial year and that application is made not later than the end of the first month in the next financial year, the rates-postponement value or special rateable value shall be deemed to be entered in the valuation roll on the last day of the previous financial year, whether or not the rates-postponement value or special rateable value has actually been determined and entered on or before that date or is not determined and entered until after that date.

Where any land the rates-postponement value or special rateable value of which has been determined under sections 25a to 25f of this Act ceases to be used for the purpose authorising the determination of that rates-postponement value or special rateable value,—

Where—

notice in writing of that refusal or removal from the roll shall be given by the Valuer-General or the Valuer, as the case may be, and to the owner and the occupier of the land, and the principal administrative officer of the local authority or the owner or occupier of the land may lodge an objection against that refusal or removal and the objection shall be received, considered, and referred to the Land Valuation Tribunal for determination under sections 20 and 21 of this Act, and those sections and sections 22 to 25 of this Act shall apply accordingly.”