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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part III: Objections and Appeals

85. Contempt of tax court (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) If during the sitting of a tax court, any person wilfully insults a member of the court or any officer of the court attending at the sitting, or wilfully interrupts the proceedings of the court or otherwise misbehaves in the place where the court is held, the President of the court may make an order committing that person to imprisonment of any period not exceeding three months or order that person to pay a fine or in default of payment thereof to be imprisoned for such a period.

 

2) An order made under sub-section (1) shall be executed mutatis mutandis as if it were an order made by a magistrate's court under circumstances such as are described in that sub-section, and the provisions of any law which are applicable in respect of such an order made by a magistrate's court shall mutatis mutandis apply in respect of an order made under the said sub-section.