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Income Tax Act, 1962 (Act No. 58 of 1962)

Rules

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

22. Procedures in Court

 

 

1) At the hearing of the appeal, the proceedings are commenced by the appellant unless the Commissioner takes a point in limine.

 

2) The appellant or the person appearing on his or her behalf, must present all evidence, including any witnesses, on which his or her appeal may be founded and must adhere to the rules of evidence.

 

3) After the case on the part of the appellant has been heard, the Commissioner must in like manner produce all evidence, including any witnesses, where required, in support of the assessment.

 

4) At the conclusion of the evidence, the appellant or the person appearing on his or her behalf, and thereafter the Commissioner, may be heard in argument.

 

5) The appellant or the person appearing on his or her behalf may reply to any new points raised in the argument presented by the Commissioner or to any other points with the leave of the President of the Court.

 

6) The Court must determine the matter in dispute or reserve its decision until a later date.

 

7) Where the decision is so reserved, the judgment must be delivered by the President of the Court in the manner he deems fit.

 

8) The hearing of an appeal may be adjourned by the Court from time to time to any time and place that the Court deems convenient.

 

9) The Registrar must by notice in writing deliver the written judgment of the Court to the Commissioner and the appellant or any person nominated by him or her within 15 days of the receipt thereof.

 

10) If neither the appellant nor anyone authorised to appear on his or her behalf appears before the Court at the time and place appointed for the hearing of an appeal, the Court may, upon the request of the Commissioner and upon proof that the prescribed notice of the sitting of the Court has been sent to the appellant or his or her representative, decide the appeal as contemplated in section 83(13) of the Act, unless any question of law arises, in which case the Court may call upon the Commissioner for argument in support of the assessment before giving its decision.

 

11) If neither the Commissioner nor anyone authorised to appear on his or her behalf appears before the Court at the time and place appointed for the hearing of an appeal, the Court may, upon the request of the appellant and upon proof that the prescribed notice of the sitting of the Court has been sent to the Commissioner, decide the appeal as contemplated in section 83(13) of the Act, unless any question of law arises, in which case the Court may call upon the appellant for argument in support of the objection before giving its decision.