Powers of Supreme Court if non-compliance with section 73
73A Powers of Supreme Court if non-compliance with section 73
If the Commissioner is satisfied that a person has, without reasonable excuse, failed to comply with a requirement of a notice under section 73, the Commissioner may certify the failure to the Supreme Court.
If the Commissioner so certifies, the Supreme Court may inquire into the case and may order the person to comply with the requirement within the period specified by the Court.
The Commissioner cannot certify a failure to the Supreme Court under this section if the person to whom the failure relates has been charged with an offence against section 73(8) in respect of the failure.
A person who, without reasonable excuse, fails to comply with an order under subsection (2) is guilty of an offence and liable to a term of imprisonment not exceeding 3 months.
Nothing in subsection (4) affects the power of the Supreme Court to deal with a person for contempt of that court, but a person is not liable to be punished more than once for failing to comply with an order under subsection (2).
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