Tax Administration Act, 2011
R 385
Promotion of Access to Information Act, 2000 (Act No. 2 of 2000)Part 4 : Appeals against DecisionsChapter 2 : Applications to Court79. Procedure |
| (1) | The Rules Board for Courts of Law, established by section 2 of the Rules Board for Courts of Law Act, 1985 (Act No. 107 of 1985), must, before 28 February 2009, subject to the approval of the Minister, make rules of procedure for— |
| (a) | a court in respect of applications in terms of section 78; and |
| (b) | a court to receive representations ex parte referred to in section 80(3)(a). |
[Section 79(1) substituted by section 27 of Act No. 66 of 2008]
| (2) | Until the rules of procedure in terms of subsection (1)(a) come into operation, an application in terms of section 78 must be lodged with a High Court or another court having jurisdiction. |
[Section 79(2) substituted by section 23(b) of Act No. 55 of 2003]
| (3) | Any rules made in terms of subsection (1) must, before publication in the Gazette, be approved by Parliament. |
