Foodstuffs, Cosmetics and Disinfectants Act, 1972
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules promulgated under Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional RulesPart F : Applications on notice56. Application for default judgment in the event of non-compliance with rules |
| (1) | If a party has failed to comply with a period or obligation prescribed under these rules or an order by the tax court under this Part, the other party may— |
| (a) | deliver a notice to the defaulting party informing the party of the intention to apply to the tax court for a final order under section 129(2) of the Act in the event that the defaulting party fails to remedy the default within 15 days of delivery of the notice; and |
| (b) | if the defaulting party fails to remedy the default within the prescribed period, apply, on notice to the defaulting party, to the tax court for a final order under section 129(2). |
| (2) | The tax court may, on hearing the application— |
| (a) | in the absence of good cause shown by the defaulting party for the default in issue make an order under section 129(2); or |
| (b) | make an order compelling the defaulting party to comply with the relevant requirement within such time as the court considers appropriate and, if the defaulting party fails to abide by the court's order by the due date, make an order under section 129(2) without further notice to the defaulting party. |
