Section 12 in The West Bengal Taxation Tribunal Act, 1987.
12. Power to punish for contempt of the Tribunal.
- The Tribunal shall have, and exercise, the same jurisdiction, powers and authority in respect of contempt of itself as a High Court has and may exercise and, for this purpose, the provisions of the Contempt of Courts Act, 1971, shall have effect subject to the modifications that -(a)the reference therein to a High Court shall be construed as including a reference to the Tribunal;(b)the reference therein to the Advocate-General in section 15 of the said Act shall be construed as a reference to the Advocate-General of the State:Provided that such jurisdiction, powers and authority shall be exercised by a Bench of which the Chairman is a Member.
