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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

21. Subpoenas


(1) At the request of either party or by the directions of the Court, a subpoena may be issued by the Registrar requiring any person to attend the hearing of the appeal for the purpose of giving evidence in connection with any appeal, and such subpoena may require the person summoned to produce any book, document, information or thing which may be in his or her possession or under his or her control and which is relevant to the issues in dispute contemplated in rule 12.


(2) The rules issued in terms of section 43 of the Supreme Court Act, 1959, governing the service of subpoenas in civil matters in the High Court will mutatis mutandis apply in respect of subpoenas issued under this rule.