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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

14. Discovery of documents, information or things

 

 

1) The Commissioner and the appellant may, within 20 days after delivery of the statement of the grounds of appeal contemplated in rule 11, deliver a notice to the other party requesting him or her to make discovery on oath of all documents, information or things relating to the issues in appeal as contemplated in rule 12.

 

2)
a) Any party to whom a notice to discover has been delivered, must make discovery on oath of all documents, information or things relating to any matter in the appeal within 40 days after delivery by that party of that notice, specifying separately-
i) the documents, information or things in his or her possession or control, or that of his or her agent;
ii) the documents, information or things which were previously in his or her possession or control, or that of his or her agent, but which is no longer so in his or her possession or control or that of his agent; and
iii) the documents, information or things in respect of which he or she has a valid objection to produce.
b) The production or inspection of the documents, information or things takes place at a venue and in a manner as may be agreed between the parties.

 

3) If either party believes that there are, in addition to the documents, information or things so disclosed, other documents, information or things which may be relevant to any matter in question in possession of the other party, that party may give notice within ten days of the production or inspection of the documents, information or things in terms or subrule (2)(b) to that other party requiring him or her to make such documents, information or things available for inspection, or to state under oath within ten days that those documents, information or things are not in his or her possession, in which event he or she must state their whereabouts, if known to him or her.

 

4) Any document, information or thing not disclosed may not, save with the leave of the Court granted on such terms as it deems appropriate, be used for any purpose at the appeal by the party who is obliged but failed to disclose it, provided that any other party may use such document, information or thing.