(4)Where the dispute pertains to any valuation of property the Board may and if the appellant so requires, it shall, refer the question of disputed value to the arbitration of two values, one of whom shall be nominated y the Board and the other b y the appellant, and the costs of any such arbitration shall be borne by the Board or the appellant as the case may be at whose instance the matter was referred to the valuers:Provided that where the appellant has been wholly or partially successful in any reference made at his instance, the extent to which costs should be borne by the appellant shall be at the discretion of the Board:Provided further that if there is a difference of opinion between the two valuers, the matter shall be referred to a third valuer nominated by agreement, or failing agreement by the Central Government and his decision on the question of valuation shall be final.
