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).