137.    Notice by registrar of period for appeal of tax court decision

 

(1)     After the expiry of the time allowed under section 134(1) for the lodging of a notice of intention to appeal, the ‘registrar’ must-

 

(a)     give notice to a person who has lodged a notice of intention to appeal which has not been withdrawn, that if the person decides to appeal, the appeal must be noted within 21 business days after the date of the ‘registrar’s’ notice; and

 

(b)     supply to the person referred to in paragraph (a) a certified copy of an order that the president of the tax court made under section 135 which is the subject of the intended appeal.

 

(2)     The ‘registrar’ may not give notice under subsection (1)(a) until the order has been made or the transcript has been completed if-

 

(a)     it appears that the president of the tax court will make an order under section 135; or

 

(b)     an intending appellant requires a transcript of evidence given at the hearing of the case by the tax court as envisaged in section 134(2)(c).

 

(3)     If the opposite party is not also an intending appellant in the same case, the ‘registrar’ must provide to the opposite party copies of the notice and any order referred to in subsection (1)(a) and (b).