45.—When any compensation under this Act is assessed by the Board the following persons and no others shall be entitled to be heard and adduce evidence, that is to say:—
(a) any person claiming to have any estate or interest in the land in relation to which such compensation is being assessed;
(b) the person liable to pay such compensation;
(c) if the land in relation to which such compensation is being assessed is for the time being subject to a lands purchase annuity, the Irish Land Commission