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Income Tax Act, 1962 (Act 58 of 1962)

Regulations under Section 107 of the Income Tax Act 1962

Part B: Appeals to the Court

 

 

B1        There shall be a registrar to the Court.

 

B2 The places at which the Court shall sit and the times of the sittings shall be decided upon by arrangement between the Judge President of the Provincial Division of the Supreme Court having jurisdiction in the area for which the Court has been constituted, the Secretary and the registrar of the Court and every appeal shall be heard and determined at whichever of the places so decided upon is nearest to the residence of the appellant;

: Provided that if the appellant and the Secretary are agreed, the appeal shall be heard in the area of another Court by the Court for that area: Provided further that no sitting of the Court shall commence earlier than twenty-one days after the last day of the previous sitting unless the Secretary agrees thereto.

 

B3 At least ten days before the hearing of each appeal the Secretary shall transmit to the registrar for submission to the Court a dossier containing a short statement of the case, copies of the assessment made upon the appellant, of the notices of objection and appeal and of the correspondence relating thereto. At the same time the Secretary shall furnish the appellant with a copy of such dossier.

 

B4 Save as in these regulations is otherwise provided the general practice and procedure of the Court shall be that of a magistrate's court in so far as such practice and procedure are applicable.

 

B5 The appellant may appear and conduct his case in person or by means of any person authorised by special power of attorney in writing under his hand (which power of attorney shall be filed with the registrar of the Court): Provided that—
(a) if it shall appear to the Court that no written authority to appear on behalf of the appellant could be obtained by reason of the absence from home of such appellant, his illness or other good reason acceptable to the Court, the Court may allow any person having a general authority to manage his affairs in his absence to appear on his behalf;
(b) in any case in which an appeal is set down for hearing at a place within a district other than that in which the appellant resides, the Court may admit a written statement of the appellant's case in lieu of an appearance by the appellant or any person on his behalf. Such a statement may be accompanied by an affidavit as to any facts which the appellant may desire to put forward in evidence. Any such statement and affidavit must be forwarded by the appellant, in duplicate, to the registrar of the Court so as to be received by him no later than forty-eight hours before the time set down for the hearing of the appeal. The registrar of the Court shall forthwith transmit a copy of any such statement and affidavit to the Secretary.

 

B6 At the request of the Secretary or of any appellant or by the directions of the Court itself, subpoena may be issued under the hand of the registrar of the Court requiring any person to attend for the purpose of giving evidence in connection with any appeal, and such subpoena may require the person summoned to produce any book, document or other record which may be in his possession or under his control. The laws governing the service of subpoenas in civil matters in a magistrate's court shall mutatis mutandis apply in respect of subpoenas issued under this regulation.

 

B7 The Secretary or his representative may, at the hearing of appeals, make use of or produce in evidence any returns, correspondence, accounts, plans, statements or other documents to which he has had or may have access.

 

B8        

B8.1 At the hearing of the appeal, the Court shall have before it the dossier referred to in regulation 83 and unless the Secretary or his representative takes a point in limine, proceedings shall be commenced by the appellant.

 

B8.2 The appellant or person appearing on his behalf shall then produce and exhibit to the Court any documents or writings whereon his objection may be founded, and shall also produce any witnesses he may require to have examined in support of the same.

 

B8.3 The case on the part of the appellant having been heard, the Secretary, or his representative shall, in like manner, produce any such further documents or writings as are described in regulation 87 which he may desire to have read in the Court and any witnesses he may require to be examined in support of the assessment.

 

B9 At the request of either party to an appeal, the Court may authorise the issue of interrogatories to be administered to any person not residing within the district in which the Court is sitting who, in the opinion of the party making application, may be able to furnish evidence material to the matter at issue in the appeal, and may adjourn the further hearing of the appeal until the return of such interrogatories. Any such interrogatories shall be certified by the registrar of the Court and shall be administered through the magistrate of the district or the Republic's diplomatic representative in the country or territory in which the person to be interrogated resides.

 

B10        

B10.1 At the conclusion of the evidence the appellant or person appearing on his behalf, and thereafter the Secretary or his representative, shall be entitled to be heard in argument, and thereafter the appellant or person appearing on his behalf may reply to any new points raised in the argument presented by the Secretary. The Court shall then determine the matter in dispute or may reserve its decision until a later date.

 

B10.2 Whenever the decision is so reserved, the judgment shall be delivered at such time and place as may be fixed by the President of the Court and of which reasonable notice shall have been given to the parties, and may be delivered by the President of the Court sitting alone.

 

B10.3 Any decision of the Court shall by notice in writing be communicated by the registrar to the Secretary and the appellant or any person nominated by him.

 

B10.4 Unopposed applications for postponement of the hearing of an appeal or for the removal from the roll of cases set down for hearing before the Court may be heard and determined by the President of the Court sitting alone.

 

B11 If neither the appellant nor anyone authorised to appear on his behalf appears before the Court at the time and place appointed for the purpose and no written statement as provided by regulation B5 has been forwarded to the registrar of the Court, the Court shall, upon the request of the Secretary and upon proof that the prescribed notice of the sitting of the Court has been sent to the appellant or his representative, confirm the assessment objected to, unless any question of law arises, in which case the Court may, before giving its decision, call upon the Secretary for argument in support of the assessment.

 

B12 In case the appellant shall have failed to state the grounds of his objection and appeal in definite terms, the court may, upon the opening of proceedings as provided in regulation 88, decide what shall be considered the grounds of objection and appeal.

 

B13 In any case in which the Court shall make an order as to costs under the provisions of sub-section (17) of section 83 of the Act, the bill of such costs shall be taxed by the registrar of the Court;

: Provided that the Secretary or the appellant may apply to the President of the Court for reconsideration of any items or portions of items in such bill, and the President's decision as to whether such items or portions of items shall be allowed, reduced or disallowed shall be final. In making any such order against an appellant, the Court may require the appellant to pay such proportion of the cost of the sitting as shall appear to the Court to be right and proper having regard to the time occupied by the hearing of the appeal.

 

B14 Notwithstanding anything to the contrary contained in regulation B4,the fees, charges and rates to be allowed in connection with the Court shall be as far as applicable those fixed by the tariff of fees and charges in cases heard before the Provincial or Local Division of the Supreme Court within whose area of jurisdiction the Court has its sitting.