16.    Power to punish of contempt :

(1)    The Federal Tax Ombudsman shall have the same powers, mutatis mutandis, as the Supreme court has to punish any person for its contempt who ;

(a)    abuses, interferes with, impedes, imperils, or obstructs the process of the Federal Tax Ombudsman in any way or disobeys any order of  the Federal Tax Ombudsman;

(b)    scandalises the Federal Tax Ombudsman or otherwise does anything which tends to bring the Federal Tax Ombudsman, Staff Members, nominees of the Office, or any person authorised by the Federal Tax Ombudsman in relation to his office into hatred, ridicule or contempt; 

(c)    does anything which tends to prejudice the determination of a matter pending before the Federal Tax Ombudsman; or  

(d)    does any other thing which, by any other law, constitutes contempt of court:

Provided that fair comments made in good faith and in public interest on the working of the Federal Tax Ombudsman or any Staff Member, or on the final report of the Federal Tax Ombudsman after the completion of the investigation shall not constitute contempt of the Federal Tax Ombudsman or his Office.

(2)    Any person sentenced under sub-section (1) may, notwithstanding anything herein contained, within thirty days of the passing of the order, appeal to the Supreme court.

(3)    Nothing contained in this section takes away the power of the President to grant pardon, reprieve, or respite and to remit, suspend or commute any sentence passed by any court, tribunal or other authority, under this section.