MAT Rules 3

Section 3 · Contempt in the presence of the Tribunal

- (i) Where the contempt is committed in view or presence or hearing of the Tribunal, contemner may be punished by the same Bench of the Tribunal before which it is committed, either forthwith or on such date as may be appointed by the Tribunal in that behalf.

(ii)

Pending determination of the charge, the Tribunal may direct that the contemner shall be detained in such custody as it may specify ;

Provided that, the contemner may be released on bail on such terms as the Tribunal may direct, In this regard, the provisions of rule 11 shall apply.

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