Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part E : Appeal against tax court decision

135. Leave to appeal to Supreme Court of Appeal against tax court decision
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(1)If an intending appellant wishes to appeal against a decision of the tax court to the Supreme Court of Appeal,  the "registrar" must submit the notice of intention to appeal lodged under section 134(1) to the president of the tax court, who must make an order granting or refusing leave to appeal having regard to the grounds of the intended appeal as indicated in the notice.

[Section 135(1) substituted by section 62 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]

 

(2)If the president of the tax court cannot act in that capacity or it is inconvenient for the president to act in that capacity for purposes of this section, the Judge-President of the relevant Division of the High Court may nominate and second another judge or acting judge to act as president of the tax court for that purpose.

 

(3)Subject to leave to appeal to the Supreme Court of Appeal in terms of section 17 of the Superior Courts Act, 2013 (Act No. 10 of 2013), an order made by the president of the tax court under subsection (1) is final.

[Section 135(3) substituted by section 54 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]