Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart E : Appeal against tax court decision139. Notice of cross-appeal of tax court decision |
| (1) | A cross-appeal against a decision of the tax court in a case in which an appeal has been lodged under section 138, must be noted by lodging a written notice of cross-appeal with the "registrar", serving it upon the opposite party or the opposite party's attorney and lodging it with the registrar of the court to which the cross-appeal is noted. |
| (2) | The notice of cross-appeal must be lodged within 21 business days after the date the appeal is noted under section 138 or within a longer period as may be allowed under the rules of the court to which the cross-appeal is noted. |
| (3) | A notice of cross-appeal must state— |
| (a) | whether the whole or only part of the judgment is appealed against, and if a part, which part; |
| (b) | the grounds of cross-appeal specifying the findings of fact or rulings of law appealed against; and |
| (c) | any further particulars that may be required under the rules of the court to which the cross-appeal is noted. |