12.    Defiance of recommendations :

(1)    If there is a "Defiance of Recommendations" by a Tax Employee with regard to the implementation of a recommendation given by the Federal Tax Ombudsman, the Federal Tax Ombudsman may refer the matter to the President who may, in his discretion, direct the Revenue Division to implement the recommendations and inform the Federal Tax Ombudsman accordingly.

(2)    It shall be the duty of the Revenue Division and the Tax Employee to implement the finding made under section 11 and 12 within thirty days of such decision being communicated to the concerned Tax Employee. In each instance of "Defiance of Recommendations", a report by the Federal Tax Ombudsman shall become a part of the personal file or character roll of the Tax Employee primarily responsible for the defiance, and such Tax Employee shall be liable for contempt as provided hereafter in section 16: Provided that the Tax Employee concerned had been granted an opportunity to be heard in the matter.