43.Subsection (1) of section 27 enables the Commissioner to report a refusal or failure, without reasonable excuse, to comply with a compliance notice to the Court of Session. Subsection (2) allows the court, after hearing evidence or representations on the matter, to make an order to enforce the compliance notice and/or deal with the refusal or failure to comply with the notice as if it were contempt of court. Under section 17, the court can also do both of these things in relation to a failure or refusal to comply with an information notice.