No court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act.
Chapter — Sections
Section 35L
Jurisdiction of courts
Printed from Law on Tips • The Wealth-tax Act, 1957
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Printed from Law on Tips • The Wealth-tax Act, 1957
Printed from Law on Tips • The Wealth-tax Act, 1957