Appeal procedure for tax appeals follows civil appellate rules; costs are discretionary and orders must be implemented under the remedial provision. Appeals under section 21 adopt the Code of Civil Procedure appellate rules as applicable to appeals from High Court decrees, thereby applying civil appellate procedures to these tax appeals. Costs in such appeals are at the appellate court's discretion. If the High Court's judgment is varied or reversed on appeal, the appellate order must be given effect pursuant to the implementation mechanism set out in subsection (10) of section 19.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal procedure for tax appeals follows civil appellate rules; costs are discretionary and orders must be implemented under the remedial provision.
Appeals under section 21 adopt the Code of Civil Procedure appellate rules as applicable to appeals from High Court decrees, thereby applying civil appellate procedures to these tax appeals. Costs in such appeals are at the appellate court's discretion. If the High Court's judgment is varied or reversed on appeal, the appellate order must be given effect pursuant to the implementation mechanism set out in subsection (10) of section 19.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
