Page 16 - SAIT Compendium 2016 Volume2

General INCOME TAX ACT: REGULATIONS AND NOTICES General
B8.3. The case on the part of the appellant having been heard, the Secretary, or his representative shall, in like manner, produce any such further documents or writings as are described in regulation B7 which he may desire to have read in the Court and any witnesses he may require to be examined in support of the assessment.
B9. At the request of either party to an appeal, the Court may authorize the issue of interrogatories to be administered to any person not residing within the district in which the Court is sitting who, in the opinion of the party making application, may be able to furnish evidence material to the matter at issue in the appeal, and may adjourn the further hearing of the appeal until the return of such interrogatories. Any such interrogatories shall be certi ed by the registrar of the Court and shall be administered through the magistrate of the district or the Republic’s diplomatic representative in the country or territory in which the person to be interrogated resides.
B10.1. At the conclusion of the evidence the appellant or person appearing on his behalf, and thereafter the Secretary or his representative, shall be entitled to be heard in argument, and thereafter the appellant or person appearing on his behalf may reply to any new points raised in the argument presented by the Secretary. The Court shall then determine the matter in dispute or may reserve its decision until a later date.
B10.2. Whenever the decision is so reserved, the judgment shall be delivered at such time and place as may be xed by the President of the Court and of which reasonable notice shall have been given to the parties, and may be delivered by the President of the Court sitting alone.
B10.3. Any decision of the Court shall by notice in writing be communicated by the registrar to the Secretary and the appellant or any person nominated by him.
[See below.]
B10.4. Unopposed applications for postponement of the hearing of an appeal or for the removal from the roll of cases set down for hearing before the Court may be heard and determined by the President of the Court sitting alone.
[Subregulation B10.3 inserted and previous subregulation B10.3 renumbered to read B10.4 by GN R1814 of 8 October 1976]
B11. If neither the appellant nor anyone authorised to appear on his behalf appears before the Court at the time and place appointed for the purpose, and no written statement as provided by regulation B5 has been forwarded to the registrar of the Court, the Court shall, upon the request of the Secretary and upon proof that the prescribed notice of the sitting of the Court has been sent to the appellant or his representative, con rm the assessment objected to, unless any question of law arises, in which case the Court may, before giving its decision, call upon the Secretary for argument in support of the assessment.
B12. In case the appellant shall have failed to state the grounds of his objection and appeal in de nite terms, the Court may, upon the opening of proceedings as provided in regulation B8, decide what shall be considered the grounds of objection and appeal.
B13. In any case in which the Court shall make an order as to costs under the provisions of subsection (17) of section eighty-three of the Act, the bill of such costs shall be taxed by the registrar of the Court: Provided that the Secretary or the appellant may apply to the President of the Court for reconsideration of any items or portions of items in such bill, and the President’s decision as to whether such items or portions of items shall be allowed, reduced or disallowed shall be nal. In making any such order against an appellant, the Court may require the appellant to pay such proportion of the cost of the sitting as shall appear to the Court to be right and proper having regard to the time occupied by the hearing of the appeal.
B14. Notwithstanding anything to the contrary contained in regulation B4, the fees, charges and rates to be allowed in connection with the Court shall be as far as applicable those xed by the tariff of fees and charges in cases heard before the Provincial or Local Division of the Supreme Court within whose area of jurisdiction the Court has its sitting.
B15. ...
[Repealed by s. 15(2) Income Tax Act 1979, effective from the date of promulgation of that Act: 13 July 1979]
PART C
APPEALS TO THE SUPREME COURT FROM DECISIONS OF THE COURT
C1. Upon receipt of any notice of appeal as provided in section eighty-six of the Act, the registrar of the Court shall notify the other party to the appeal the fact that a statement of the 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.
C3.1. 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.
[Subregulation C3.1 substituted by GN R1814 of 8 October 1976]
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 fty rand or such lesser sum as in the opinion of the registrar will be suf cient to cover the fees payable by the said person for the transcript.
[Reg. C4 inserted by GN R1814 of 8 October 1976]
8 SAIT CompendIum oF TAx LegISLATIon VoLume 2