130.    Order for costs by tax court

 

(1)     The tax court may, in dealing with an appeal under this Chapter and on application by an aggrieved party, grant an order for costs in favour of the party, if-

 

(a)     the SARS grounds of assessment or ‘decision’ are held to be unreasonable;

 

(b)     the ‘appellant’s’ grounds of appeal are held to be unreasonable;

 

(c)     the tax board’s decision is substantially confirmed;

 

(d)     the hearing of the appeal is postponed at the request of the other party; or

 

(e)     the appeal is withdrawn or conceded by the other party after the ‘registrar’ allocates a date of hearing.

 

(2)     The costs awarded by the tax court under this section must be determined in accordance with the fees prescribed by the rules of the High Court.

 

(3)     The tax court may make an order as to costs provided for in the “rules” in-

 

(a)     a test case designated under section 106(5); or

 

(b)     an interlocutory application or an application in a procedural matter referred to in section 117(3).