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Tax Administration Act, 2011 (Act No. 28 of 2011)

Notices

Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Part F : Applications on notice

54. Application for withdrawal of chairperson of tax board

 

(1) An application for the withdrawal of a chairperson of the tax board under section 111(7) of the Act may be made to—
(a) that chairperson before or during the hearing of the appeal by the tax board; or
(b) if the application made to that chairperson was refused, the tax court in the manner provided for in this Part.

 

(2) For purpose of the application to the tax court by the applicant, the chairperson must postpone the hearing sine die.

 

(3) The tax court to which an application is made may order the withdrawal of the chairperson if satisfied that there—
(a) is a conflict of interest on the part of the chairperson that may reasonably be regarded as giving rise to bias which the chairperson may experience with the case concerned; or
(b) are other circumstances that may reasonably be regarded as giving rise to bias and affect the chairperson's ability to remain objective for the duration of the case,

together with any other order it deems fit, including an order as to costs.

 

(4) The applicant must within 10 days of delivery of the judgment of the tax court by the registrar under rule 50(6), request the clerk to convene or reconvene, as the case may be, the tax board under rule 26.