Protection of Businesses Act, 1978
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part E : Procedures of tax court37. Notice of expert witness |
Neither party may, save with the leave of the tax court or if the parties so agree, call a person as a witness to give evidence as an expert, unless that party has—
| (a) | not less than 30 days before the hearing of the appeal delivered a notice to the other party and the registrar of the party's intention to do so; and |
| (b) | not less than 20 days before the hearing of the appeal delivered to the other party and the registrar a summary of the expert's opinions and the relevance thereof to the issues in appeal under rule 34. |
