| (1) | At the hearing of the appeal, the proceedings are commenced by the appellant unless— |
| (a) | the only issue in dispute is whether an estimate under section 95 of the Act on which the disputed assessment is based, is reasonable or the facts upon which an understatement penalty is imposed by SARS under section 222(1); or |
| (b) | SARS takes a point in limine. |
| (a) | must present all evidence, including leading witnesses, on which the party's case is based and must adhere to the rules of evidence; and |
| (b) | may present a document specifically prepared to assist the court in understanding the case of the party and which is not presented as evidence in the appeal. |
| (3) | At the conclusion of the evidence, the parties may be heard in argument and the party heard first may reply to new points raised in the argument presented by the other party or to other points with the leave of the president of the tax court. |
| (4) | The hearing of an appeal may be adjourned by the president of the tax court from time to time to a time and place that the tax court deems convenient. |
| (5) | The tax court may reserve its decision until a later date and where the decision is reserved, the judgment must be delivered by the president of the tax court in the manner considered fit. |
| (6) | The registrar must by notice deliver the written judgment of the tax court to the parties within 21 days of delivery thereof. |
| (7) | If a party or a person authorised to appear on the party's behalf fails to appear before the tax court at the time and place appointed for the hearing of the appeal, the tax court may decide the appeal under section 129(2) upon— |
| (a) | the request of the party that does appear; and |
| (b) | proof that the prescribed notice of the sitting of the tax court has been delivered to the absent party or absent party's representative, |
unless a question of law arises, in which case the tax court may call upon the party that does appear for argument.
