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Section 425 of the Companies Act, 2013, vests the NCLT with the same jurisdiction, powers, and authority in respect of **contempt** as:

A{'text': 'A District Court has under the Contempt of Courts Act 1971 in respect of any offence under any law in force in any State of India regardless of any other consideration of any kind', 'label': 'A'}
B{'text': 'A High Court has under the Contempt of Courts Act 1971', 'label': 'B'}
C{'text': 'A Court of Session has under the Contempt of Courts Act 1971 in respect of any offence under any law in force in any State of India regardless of any other consideration of any kind', 'label': 'C'}
D{'text': 'A Magistrate of the First Class has under the Contempt of Courts Act 1971 in respect of any offence under any law in force in any State of India regardless of any other consideration of any kind', 'label': 'D'}
Answer & Solution
Correct answer: B. {'text': 'A High Court has under the Contempt of Courts Act 1971', 'label': 'B'}
1. Section 425 of the Companies Act, 2013, vests the NCLT (and NCLAT) with the contempt powers of a **High Court**. 2. The entry in Lesson 12 reads: "The NCLT shall have the same jurisdiction, powers and authority in respect of contempt of themselves as a **High Court** has and may exercise, for the purpose, the powers under the provisions of the **Contempt of Courts Act, 1971**." 3. This elevates the Tribunal's authority to enforce its orders. 4. District courts, Sessions Courts and Magistrates do not exercise contempt jurisdiction at the High Court level. _Source: ICSI CS Executive Paper 1 — Jurisprudence, Interpretation & General Laws, Lesson 12 (Special Courts, Tribunal under Companies Act and other Legislations), pp. 273-283._
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