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 B : Applications on Notice
B9. Set-down for hearing where no answering affidavit
Where no answering affidavits delivered within the period referred to in rule B7(c), the applicant may within five days of the expiry of that period apply to the Registrar to allocate a date for the hearing of the application.