Contempt jurisdiction for tribunal with equivalent powers and modified procedure, including special bench hearings and specified law officer representation. Contempt jurisdiction vests in the National Tax Tribunal, which shall exercise the same jurisdiction, powers and authority in respect of contempt of itself as exercised by a High Court under the Contempt of Courts Act, 1971, subject to specified modifications, including construing references to a High Court as including the Tribunal and treating the Advocate General reference as a law officer specified by the Central Government; such matters are to be heard by a Special Bench of five Members constituted by the Chairperson.
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Provisions expressly mentioned in the judgment/order text.
Contempt jurisdiction for tribunal with equivalent powers and modified procedure, including special bench hearings and specified law officer representation.
Contempt jurisdiction vests in the National Tax Tribunal, which shall exercise the same jurisdiction, powers and authority in respect of contempt of itself as exercised by a High Court under the Contempt of Courts Act, 1971, subject to specified modifications, including construing references to a High Court as including the Tribunal and treating the Advocate General reference as a law officer specified by the Central Government; such matters are to be heard by a Special Bench of five Members constituted by the Chairperson.
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