21. Power to punish for contempt.-The National Tax Tribunal shall have and exercise the same jurisdiction, powers and authority in respect of contempt of itself as the High Court has and may exercise such power or authority, for this purpose under the provisions of the Contempt of Courts Act, 1971 (70 of 1971), which shall have effect subject to the modification that- (a) any reference therein to a High Court shall be construed as including a reference to the National Tax Tribunal; (b) any reference to the Advocate General in section 15 of the said Act shall be construed as a reference to such law officer as the Central Government may specify in this behalf: Provided that such matters shall be heard by a Special Bench consisting of five Members constituted by the Chairperson. | 