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of <h1>National Tax Tribunal holds contempt powers like High Court under Contempt of Courts Act, 1971 with key changes</h1> The National Tax Tribunal has the same jurisdiction and authority to punish for contempt as the High Court under the Contempt of Courts Act, 1971, with modifications. References to the High Court in the Act are to be read as references to the National Tax Tribunal, and references to the Advocate General are to be read as references to a law officer designated by the Central Government. Contempt matters before the Tribunal must be heard by a Special Bench of five members appointed by the Chairperson.
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