133.    Appeal against decision of tax court

 

(1)     The taxpayer or SARS may in the manner provided for in this Act appeal against a decision of the tax court under sections 129 and 130.

 

(2)     An appeal against a decision of the tax court lies-

 

(a)     to the full bench of the Provincial Division of the High Court which has jurisdiction in the area in which the tax court sitting is held; or

 

(b)     to the Supreme Court of Appeal, without an intermediate appeal to the Provincial Division, if-

 

(i)      the president of the tax court has granted leave under section 135; or

 

(ii)     the appeal was heard by the tax court constituted under section 118(5).