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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

55. Application for withdrawal of member of tax court

 

(1) An application for the withdrawal of a member of the tax court under section 122 of the Act, may be made in the manner provided for in this Part to—
(a) if the appeal has been set down under rule 39, the tax court where the appeal has been set down; or
(b) if the appeal has not been set down under rule 39, the tax court where the application is set down under this Part.

 

(2) If an application for the withdrawal of a member of the tax court is made—
(a) after the appeal has been set down but before the hearing, the applicant must request the registrar to postpone the hearing of the appeal sine die; or
(b) during the hearing of the appeal, the tax court must postpone the hearing of the appeal sine die.

 

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

 

(4) If an application for the withdrawal of a member of the tax court is successful, the applicant must within 10 days of delivery of the order of the tax court by the registrar, request the registrar to set the appeal down under rule 39.

 

(5) The registrar after receipt of the notice of the applicant requesting set down, must select another person from the panel of members of the tax court established under section 120 for the hearing of the appeal.