FEDERAL HIGH COURT (TAX APPEALS) RULES (1992)

 Rules in ORDER 1 – NOTICE OF APPEAL
RULE 1 – NOTICE OF APPEAL.
RULE 2 – TIME FOR GIVING NOTICE OF APPEAL
RULE 3 – CONTENTS OF NOTICE OF APPEAL.
RULE 4 – ADDRESS FOR SERVICE.
RULE 5 – SIGNIFICATION OF DOCUMENTS.

 Rules in ORDER 2 – REGISTRATION OF APPEAL AND SERVICE ON RESPONDENT
RULE 1 – ENTRY OF APPEAL IN REGISTER OF INCOME TAX APPEALS.
RULE 2 – SERVICE ON RESPONDENT.

 Rules in ORDER 3 – GROUNDS OF APPEAL
RULE 1 – TIME TO FILE GROUNDS OF APPEAL.
RULE 2 – METHOD OF LODGING APPEAL
RULE 3 – APPEAL TO BE BY WAY OF REHEARING.
RULE 4 – DECISION TO BE BASED ON GROUNDS OF APPEAL FILED
RULE 5 – DISCRETION OF THE COURT AS TO DECISION NOT ON GROUNDS OF APPEAL.

 Rules in ORDER 4 – TRANSMISSION OF RECORDS OF APPEAL TO THE COURT
RULE 1 – DUTY OF SECRETARY TO PREPARE COPIES OF PROCEEDINGS.
RULE 2 – COMPILATION OF RECORDS OF APPEAL
RULE 3 – TRANSMISSION OF PROCEEDINGS TO THE COURT
RULE 4 – NUMBER OF COPIES REQUIRED.

 Rules in ORDER 5 – RECORDS OF APPEAL AND BRIEFS OF ARGUMENT
RULE 1 – PREPARATION OF THE RECORDS OF APPEAL.
RULE 2 – CONTENTS OF RECORDS OF APPEAL
RULE 3 – SUPPLEMENTARY RECORDS OF APPEAL
RULE 4 – BRIEF OF ARGUMENT
RULE 5 – NOTICE OF HEARING
RULE 6 – ORAL ARGUMENT
RULE 7 – FAILURE TO FILE BRIEF WITHIN TIME
RULE 8 – ACCELERATED HEARING
RULE 9 – ENLARGEMENT OR ABRIDGMENT OF TIME.

 Rules in ORDER 6 – STAY OF EXECUTION
RULE 1 – STAY OF EXECUTION

 Rules in ORDER 7 – DEFAULT BY PARTIES
RULE 1 – DEFAULT BY APPELLANT.
RULE 2 – APPLICATION BY RESPONDENT FOR JUDGMENT BY DEFAULT.
RULE 3 – DEFAULT BY RESPONDENT
RULE 4 – SUBSTITUTED SERVICE OF APPLICATION

 Rules in ORDER 8 – SETTING ASIDE DEFAULT JUDGEMENT
RULE 1 – DUTY TO GIVE NOTICE OF JUDGMENT.
RULE 2 – POWER OF COURT TO SET ASIDE JUDGMENT AND REHEAR APPEAL.
RULE 3 – FILING OF COPY OF MOTION FOR SERVICE

 Rules in ORDER 9 – APPEAL OUT OF TIME
RULE 1 – APPLICATION BY MOTION
RULE 2 – POWER EXERCISABLE BY COURT ON HEARING THE APPLICATION

 Rules in ORDER 10 – ABANDONMENT OF APPEAL
RULE 1 – ABANDONMENT OF APPEAL.
RULE 2 – NOTICE OF ABANDONMENT
RULE 3 – NOTIFICATION TO REGISTRAR
RULE 4 – COSTS.
RULE 5 – DISMISSAL OF ABANDONED APPEAL.

 Rules in ORDER 11 – SERVICE OF PROCESS
RULE 1 – SERVICE BY BAILIFF OR BY REGISTERED POST.
RULE 2 – SERVICE OF SUBPOENA
RULE 3 – SUBSTITUTED SERVICE.

 Rules in ORDER 12 – FEES
RULE 1 – FEES
RULE 2 – BODY OF APPEAL COMMISSIONERS EXEMPTED FROM PAYMENT OF FEES

 Rules in ORDER 13 – TRANSITIONAL PROVISIONS
RULE 1 – PENDING APPEALS
RULE 2 – WHERE NO GROUNDS OF APPEAL FILED
RULE 3 – RESIDUAL CASES

 Rules in ORDER 14 – MISCELLANEOUS PROVISIONS AND REVOCATION
RULE 1 – REVOCATION.
RULE 2 – APPLICATION.
RULE 3 – INTERPRETATION.
RULE 4 – CITATION AND COMMENCEMENT.