Acts Online
GT Shield

Income Tax Act, 1962 (Act 58 of 1962)

Regulations under Section 107 of the Income Tax Act 1962

Part C: Appeals to the Supreme Court from Decisions of the Court

 

 

C1 Upon receipt of any notice of appeal as provided in section 86 of the Act, the registrar of the Court shall notify the other party to the appeal the fact that a statement of case has been required.

 

C2        Security in regard to costs may be required of such amount and in such form as is approved by the President of the Court.

 

C3        

C3.1 Where an appeal under section 86 of the Act is to a Provincial or Local Division of the Supreme Court, the registrar of the Court shall forward to the registrar of such Provincial or Local Division four copies of the stated case, and where the appeal is noted to the Appellate Division of the Supreme Court the registrar of the Court shall forward eight copies of the stated case to the registrar of that Division.

 

C3.2 At the same time as copies of the stated case are despatched to the registrar of the appropriate division of the Supreme Court, the registrar of the Court shall transmit a copy of such stated case to each of the parties to the appeal.

 

C4 Where a notice of an intention to appeal against a decision of the Court has, under section 86A(3) of the Act, been lodged with the registrar of the Court by any person (other than the Secretary) and such person requires a transcript of the evidence or of a portion of the evidence given at the hearing of the case by the Court, such person shall deposit with the registrar a sum of one hundred and fifty rand or such lesser sum as in the opinion of the registrar will be sufficient to cover the fees payable by the said person for the transcript.