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Income Tax Act, 1962 (Act No. 58 of 1962)


Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A : Objections, Appeals and Alternative Dispute Resolution

19. Places at which Court sits


(1) The Judge President or the President of the Division of the High Court having jurisdiction in the area in which the Court will sit must determine the place and the times of the sittings of the Court by arrangement with the Registrar.


(2) Every appeal must be heard and determined by the Court in the area determined in terms of subrule (1), which is nearest to the residence or principal place of business of the appellant;

: Provided that the Commissioner may, in the absence of the consent of the appellant, on reasonable grounds and with due notice to the appellant, request the Judge President or President of the High Court having jurisdiction in any other area that the appeal be heard by a Court in such other area.