Section 9: Offences

9. Offences Any person who— (a) without reasonable excuse, fails to attend the Tribunal after having been required to do so under section 5 (6) (a); (b) refuses to— (i) take an oath before the Tribunal; (ii) answer fully and satisfactorily to the best of his knowledge and belief any question lawfully put to him in any proceedings before the Tribunal; or (iii) produce any article, record or other document when required to do so by the Tribunal; (c) knowingly gives false evidence, or evidence which he knows to be misleading, before the Tribunal; (d) at any sitting of the Tribunal— (i) wilfully insults the Chairperson, the Vice-chairperson or a member; (ii) wilfully interrupts the proceedings; or (e) in any other manner contravenes this Act, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to penal servitude for a term not exceeding 12 months. R23A – 7 [Issue 5] Revenue and Valuation Appeal Tribunal Act