Page 566 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
(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 satis ed
that there–
(a) is a con ict 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.
56. Application for default judgment in the event of non-compliance with rules
(1) If a party has failed to comply with a period or obligation prescribed under these rules or an order by the tax court under this Part, the other party may–
(a) deliver a notice to the defaulting party informing the party of the intention to apply to the tax court for a nal order under section 129(2) of the Act in the event that the defaulting party fails to remedy the default within 15 days of delivery of the notice; and
(b) if the defaulting party fails to remedy the default within the prescribed period, apply, on notice to the defaulting party, to the tax court for a nal order under section 129(2).
(2) The tax court may, on hearing the application–
(a) in the absence of good cause shown by the defaulting party for the default in issue make an order under section
129(2); or
(b) make an order compelling the defaulting party to comply with the relevant requirement within such time as the court
considers appropriate and, if the defaulting party fails to abide by the court’s order by the due date, make an order under section 129(2) without further notice to the defaulting party.
57. Notice of motion and founding af davit
(1) Every application must be brought on notice of motion which must set out in full the order sought, be signed by the applicant or the applicant’s representative and be supported by a founding af davit that contains the facts upon which the applicant relies for relief.
(2) An application must be brought within 20 days after the date of the action, including the delivery of a notice, document, decision or judgment by a party, the clerk, the registrar, a tax board or a tax court or a failure to do so, giving rise to an application under this Part or the Act.
(3) Copies of the notice of motion and founding af davit, together with all annexures, must be delivered to the registrar and the respondent.
58. Address and due date
In the notice of motion, the applicant must–
(a) indicate an address, if different from the address referred to in rule 50(3), at which the applicant will accept notice
and delivery of all documents in proceedings under this Part;
(b) set forth a day, not less than 10 days after delivery thereof to the respondent, on or before which the respondent is
required to notify the applicant, whether the respondent intends to oppose that application; and
(c) state that if no such noti cation is given, the application will be set down for hearing on the rst available day
determined by the registrar, being not less than 15 days after service of that notice on the respondent.
59. Set down for hearing where no intention to oppose
(1) If the respondent does not, on or before the day set out in the notice under rule 58(b), deliver to the applicant a notice of intention to oppose the application, the applicant may apply to the registrar to set the matter down.
(2) An application must be heard by a tax court having jurisdiction within any area in which the appellant resides or carries on business unless the applicant and the registrar agree that it be heard in another area.
(3) The registrar must deliver to the parties a written notice of the time and place appointed for the application at least 10 days before the date on which it has been set down.
60. Notice of intention to oppose and answering af davit
If the respondent wishes to oppose the grant of an order sought in the notice of motion, the respondent must–
(a) on or before the day set out in the notice under rule 58(b), deliver to the applicant and the registrar a notice of
(b) (c)
intention to oppose the application;
if the respondent is the taxpayer or the appellant, indicate in the notice of intention to oppose the application an address, if different from the address referred to in rule 50(3), at which the respondent will accept notice and delivery of all documents in proceedings under this Part; and
within 15 days of notifying the applicant of the intention to oppose the application, deliver an answering af davit, if any, together with relevant annexures, to the applicant and the registrar.
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Juta’s IndIrect tax 2016