The Court held that SACAT lacks jurisdiction to review the Valuer-General's exercise of discretion under s 24(1e) of the Valuation of Land Act 1971 (SA) to grant or refuse an extension of time to lodge an objection to a valuation. An objection lodged outside the 60-day time limit in s 24(1a), without the Valuer-General having granted an extension, is not a valid objection, and accordingly the Valuer-General's refusal to extend time is not a 'decision upon an objection' reviewable under s 25C. The appropriate avenue to challenge such a refusal is judicial review by prerogative writ in the Supreme Court.
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