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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part III: Objections and Appeals

86A. Appeals against decisions of a tax court (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) The appellant in a tax court or the Commissioner may in the manner hereinafter provided appeal under this section against any decision of that court.

 

2) Such appeal shall lie—
a) to the provincial division of the High Court having jurisdiction in the area in which the sitting of the special court was held; or
b) where-
i) the President of the tax court has granted leave under subsection (5); or
ii) the appeal was heard by the tax court constituted in terms of section 83(4B),

to the Supreme Court of Appeal, without any intermediate appeal to such provincial division.

 

3) Any party who in terms of subsection (1) has a right to appeal against a decision of a tax court and intends to lodge an appeal against such decision under this section shall, within twenty-one days after the date of the notice issued by the registrar of the tax court notifying such decision or within such further period as the President of that court may on good cause shown allow, lodge with the said registrar and the opposite party or his attorney or agent a notice of his intention to appeal against such decision.

 

4) Any such notice of an intention to appeal shall state—
a) in which division of the High Court the intending appellant wishes the appeal to be heard;
b) if the intending appellant wishes the appeal to be heard by the Supreme Court of Appeal, whether the whole or part only of the judgment is to be appealed against and if part only what part, and the contemplated grounds of the intended appeal, indicating the findings of fact or rulings of law to be appealed against; and
c) whether, for the purposes of preparing the record on appeal, a transcript is required of the evidence given at the hearing of the case by the tax court or, if only a part of such evidence is required, what part is required.company
d) [deleted by s. 39(b) of Act No. 113 of 1993].

 

5) If an intending appellant wishes his appeal against a decision of the tax court to be heard by the Supreme Court of Appeal, the registrar of the tax court shall submit the notice or notices of intention to appeal lodged under subsection (3) to the President of the tax court who shall, having regard to the contemplated grounds of the intended appeal or appeals as indicated in the said notice or notices, make an order granting or refusing, as he sees fit, leave to appeal against such decision to the said Court, and the order so made shall be final.

 

6) If the person nominated as President of the tax court cannot act in that capacity for the purposes of this section by reason of his having ceased to be a judge or acting judge or if such person has died or if it is inconvenient for such person to act in the said capacity by reason of his absence or illness or for some other reason, the Judge President of the provincial division of the High Court having jurisdiction in the area for which the tax court has been constituted may nominate and second another judge or acting judge to act as President of the tax court for the purposes of this section in the place of the said person.

 

7)
a) Where in any case leave to appeal to the Supreme Court of Appeal has been granted under subsection (5), any appeal which any party is entitled to notice against any decision given in that case shall, unless the parties otherwise agree, be noted to the said Court.
b) Where such leave has been refused, the party by whom the notice of intention to appeal was lodged, may, subject to the provisions of this section, note an appeal to the appropriate provincial division of the High Court.

 

8) Any person who was entitled under this section to appeal against a decision of the tax court but has not within the time allowed by subsection (3) lodged a notice of his intention to appeal against such decision as required by that subsection, shall be deemed to have abandoned his right of appeal against such decision,

: Provided that he shall be entitled as the respondent in an appeal noted by the opposite party in the same case, to note in the manner hereinafter provided a cross-appeal in that case.

 

9) Any person who has in terms of subsection (3) lodged a notice of his intention to appeal against a decision of the tax court but has subsequently withdrawn suh notice shall be deemed to have abandoned his right to note any appeal or cross-appeal against such decision.

 

10)
a) After the expiry of the time allowed under subsection (3) for the lodging of a notice of intention to appeal against a decision of the tax court the registrar of that court shall—
i) give notice to any person who has lodged a notice of intention in terms of the said subsection and has not withdrawn such notice, that if it is decided to appeal the appeal should be noted within twenty-one days after the date of the registrar's notice;
ii) supply to such person a certified copy of any order made by the President of the tax court under subsection (5) in relation to the intended appeal against the said decision; and
iii) where the opposite party is not also an intending appellant in the same case, supply to the opposite party a copy of the notice given under subparagraph (i) and a copy of any order referred to in subparagraph (ii).
b) Where it appears that an order be made by the President of the tax court under subsection (5) or where an intending appellant requires a transcript of evidence given at the hearing of the case by the tax court to enable him to prepare the record on appeal, the registrar of that court shall not give notice under paragraph (a) (i) until such order has been made and such transcript has been completed.

 

11) Any appeal under this section against a decision of a tax court shall be noted by lodging a written notice of such appeal with the registrar of the tax court, the opposite party or his attorney and the registrar of the appeal court.

 

12) Such notice of appeal shall be lodged within the period referred to in subsection (10) (a) (i) or within such longer period as may be allowed under the rules of the appeal court.

 

13) Any cross-appeal against a decision of the tax court in any case in which an appeal has been lodged under this section shall be noted by lodging a written notice of such cross-appeal with the registrar of the tax court, the opposite party or his attorney and the registrar of the appeal court.

 

14) Such notice of cross-appeal shall be lodged within twenty-one days after the date of the noting of the appeal or within such longer period as may be allowed under the rules of the appeal court.

 

15) A notice of appeal or cross-appeal lodged under this section shall state-
a) whether the whole or part only of the judgment is appealed against, and if part only, then what part;
b) the grounds of appeal or cross-appeal specifying the findings of fact or rulings of law appealed against; and
c) any further particulars that may be required under the rules of the appeal court.

 

16)
a) A party may, by notice in writing lodged with the opposite party or his attorney or agent and the registrar of the tax court, abandon the whole or any part of a judgment of that court in his favour.
b) Such notice of abandonment shall become part of the record.

 

17) The record lodged with an appeal court in an appeal against a decision of a tax court shall include any documents placed before the tax court in terms of the rules,

: Provided that merely formal documents and, if the parties consent, such other documents as do not relate to the matters in dispute in the appeal, may be exluded from the record.

 

18) Any application or notice which may in terms of this section be lodged with the reistrar of the tax court shall be delivered to the registrar of the court that during office hours or shall be despatched to the registrar by registered post at his official address in Pretoria.

 

19) Service of any notice which the registrar of the tax court is required to give to any person under this section or of any notice which any party may under this section lodge with an opposite party or his or her attorney or agent shall be effected by the registrar or the party lodging the notice, as the case may be, or by some person acting on the instructions of the registrar or such party, in the manner prescribed by the law for the service of process of the High Court, or by despatching such notice to the person to whom it is addressed by registered post addressed to such person's residential or business address.

 

20) For the purposes of this section—
a) any application or notice duly despatched by registered post as contemplated in subsection (18) or (19) shall be deemed to have been given or lodged at the time of posting;
b) any notice served by or on behalf of the Commissioner or the registrar of the tax court upon the public officer of a company in his capacity as such shall be deemed to have served upon the company.
c) [deleted by s. 39(b) of Act No. 113 of 1993].