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
B10. Application for date of hearing
Where an answering affidavit is delivered the applicant may, within five days of the delivery of his or her replying affidavit or, if no replying affidavit is delivered, within five days of the expiry of the period referred to in rule B8, apply to the Registrar to allocate a date for the hearing of the application on the first available date suitable to both parties.