Part E : Procedures of tax court

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31. Statement of grounds of assessment and opposing appeal

32. Statement of grounds of appeal

33. Reply to statement of grounds of appeal

34. Issues in appeal

35. Amendments of statements

36. Discovery of documents

37. Notice of expert witness

38. Pre-trial conference

39. Set down of appeal for hearing before tax court

40. Dossier to tax court

41. Places at which tax court sits

42. Procedures not covered by Act and rules

43. Subpoena of witnesses to tax court

44. Procedures in tax court

45. Postponement or removal of case from roll

46. Withdrawal or concession of appeal or application

47. Costs

48. Witness fees

49. Request for recordings