MAT Rules 4
Section 4 · Cognizance
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- In a contempt other then the contempt referred to in rule 3 of the Tribunal may take action - Provided that, for considering the question whether or not, the Tribunal should take cognizance on a petition, the Tribunal may direct a notice before admission to be issued to the alleged contemner and the Tribunal may permit him to file his say in the matter or may hear him on oral submissions:Provided further that, in the case of a suo motu action initiated by the Tribunal such a notice before admission shall be given in writing and it shall be accompanied by a draft of statement of allegations containing facts on the basis of which a contempt is alleged to have been committed.
(i)
Suo motu; or(ii)
on a petition made by Advocate General or Chief Presenting Officer for the State Government; or(iii)
with the permission of the Tribunal on a petition made by any person :Your private note on this section
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