Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 9 : Dispute Resolution
Part D : Tax court
128. Contempt of tax court
|(1)||If, during the sitting of a tax court, a person—|
|(a)||wilfully insults a judge or member of the tax court;|
|(b)||wilfully interrupts the tax court proceedings; or|
|(c)||otherwise misbehaves in the place where the hearing is held,|
the president of a tax court may impose upon that person a fine or, in default of payment, imprisonment for a period not exceeding three months.
|(2)||An order made under subsection (1) must be executed as if it were an order made by a Magistrate's Court under similar circumstances, and the provisions of a law which apply in respect of such an order made by a Magistrate's Court apply with the necessary changes in respect of an order made under subsection (1).|
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