Stamp Duties Act, 1968 (Act No. 77 of 1968)Chapter VI: General and Miscellaneous32.B Objection and Appeal procedures |
| (1) | Any person aggrieved by a decision of the Commissioner in terms of this Act may object and appeal against that decision to the tax board or the tax court, as the case may be, established in terms of the Income Tax Act, 1962 (Act No. 58 of 1962), in the manner and under the terms and within the period prescribed by that Act and the rules promulgated thereunder. |
| (2) | The provisions of the Income Tax Act, 1962, relating to— |
| (a) | objections and appeals, as provided for in Part III of Chapter III and the rules promulgated thereunder; and |
| (b) | settlement of disputes, as provided for in Part IIIA of Chapter III of that Act, |
shall mutatis mutandis apply in respect of any objection lodged or appeal noted or any dispute settled in terms of this Act.
| (3) | Any decision of the Commissioner, contemplated in subsection (1) shall be deemed to be an assessment for purposes of the application of the provisions of the Income Tax Act, 1962, as contemplated in subsection (2). |