Section 21 of The National Tax Tribunal Act, 2005
The National Tax Tribunal shall have and exercise the same jurisdiction, powers and authority in respect of contempt of itself as the High Court has and may exercise such power or authority, for this purpose under the provisions of the Contempt of Courts Act, 1971 (70 of 1971), which shall have effect subject to the modification that--
- (a)any reference therein to a High Court shall be construed as including a reference to the National Tax Tribunal;
- (b)any reference to the Advocate General in section 15 of the said Act shall be construed as a reference to such law officer as the Central Government may specify in this behalf: Provided that such matters shall be heard by a Special Bench consisting of five Members constituted by the Chairperson.
Summary
- The National Tax Tribunal has the same power, jurisdiction, and authority to punish people for contempt of itself as a High Court does.
- This power is exercised under the Contempt of Courts Act, 1971, with certain modifications.
- Any reference to a High Court in the Contempt of Courts Act, 1971 is treated as including the National Tax Tribunal.
- Any reference to the Advocate-General in Section 15 of the Contempt of Courts Act, 1971 is treated as a reference to a law officer specified by the Central Government.
- Any matter of contempt must be heard by a Special Bench consisting of exactly five Members, which is set up by the Chairperson.
Practical examples
FAQ
1. What is the source of the tribunal's power to punish for contempt?
The tribunal gets the same power and authority as a High Court under the Contempt of Courts Act, 1971.
2. Who hears a contempt case in the National Tax Tribunal?
A contempt matter cannot be heard by a regular Bench. It must be heard by a Special Bench of five Members, which is set up by the Chairperson.
3. How is the reference to the "Advocate-General" in the Contempt of Courts Act modified for the tribunal?
Any reference to the Advocate-General in Section 15 of that Act is treated as a reference to a specific law officer chosen by the Central Government.
4. What does "contempt of itself" mean for the tribunal?
It means showing disrespect, disobeying orders, or disrupting proceedings of the National Tax Tribunal, which can lead to punishment.
Test yourself
Q1.Under Section 21 of The National Tax Tribunal Act, 2005, which body's contempt powers does the tribunal share?
Q2.Under Section 21 of The National Tax Tribunal Act, 2005, how many Members must sit on the Bench that hears contempt matters?
Q3.Under Section 21 of The National Tax Tribunal Act, 2005, who determines which law officer will act in place of the "Advocate-General" mentioned in Section 15 of the Contempt of Courts Act, 1971?
Q4.How do Section 15 (Appeal to National Tax Tribunal) and Section 21 (Power to punish for contempt) of The National Tax Tribunal Act, 2005 work together when a party refuses to pay costs?