Income Tax Act, 1962 (Act No. 58 of 1962)

Rules

Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part B : Applications on Notice

B11. Application for set down by respondent
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(1)If the applicant fails to apply in terms of rule B10 to the Registrar to allocate a date for the hearing of the application within the periods contemplated therein, the respondent may do so immediately upon the expiry thereof.

 

(2)Notice in writing of the date allocated by the Registrar shall forthwith be given by the applicant or the respondent, as the case may be, to the other party.