Comparison View

Formal Consolidation |  2006 RevEd
Appeals to High Court and Court of Appeal
74.—(1)  An appeal against, or with respect to, a decision of the Board made under section 73 shall lie to the High Court —
(a)on a point of law arising from a decision of the Board; or
(b)from any decision of the Board as to the amount of a financial penalty.
(2)  An appeal under this section may be made only at the instance of a person who was a party to the proceedings in which the decision of the Board was made.
(3)  The High Court shall hear and determine any such appeal and may —
(a)confirm, modify or reverse the decision of the Board; and
(b)make such further or other order on such appeal, whether as to costs or otherwise, as the Court may think fit.
(4)  There shall be such further right of appeal from decisions of the High Court under this section as exists in the case of decisions made by that Court in the exercise of its original civil jurisdiction.
[Income Tax 2004 Ed., s. 81 (4) to (5); UK Competition 1998, s. 49 (1)]
Informal Consolidation | Amended Act 40 of 2019
Appeals to General Division of High Court, etc.
74.—(1)  An appeal against, or with respect to, a decision of the Board made under section 73 shall lie to the General Division of the High Court —
(a)on a point of law arising from a decision of the Board; or
(b)from any decision of the Board as to the amount of a financial penalty.
[Act 40 of 2019 wef 02/01/2021]
(2)  An appeal under this section may be made only at the instance of a person who was a party to the proceedings in which the decision of the Board was made.
(3)  The General Division of the High Court shall hear and determine any such appeal and may —
(a)confirm, modify or reverse the decision of the Board; and
(b)make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court may think fit.
[Act 40 of 2019 wef 02/01/2021]
[Act 40 of 2019 wef 02/01/2021]
(4)  There shall be such further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction.
[Income Tax 2004 Ed., s. 81 (4) to (5); UK Competition 1998, s. 49 (1)]
[Act 40 of 2019 wef 02/01/2021]
[Act 40 of 2019 wef 02/01/2021]
[Act 40 of 2019 wef 02/01/2021]