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 Court81. Proceedings are civil |
(1) | For the purposes of this Chapter proceedings on application in terms of section 78 are civil proceedings. |
(2) | The rules of evidence applicable in civil proceedings apply to proceedings on application in terms of section 78. |
(3) | The burden of establishing that— |
(a) | the refusal of a request for access; or |
complies with the provisions of this Act rests on the party claiming that it so complies.