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THE WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018)
Section 35L
Back to THE WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018)
THE WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018) · MISCELLANEOUS
Section 35L — Jurisdiction of courts
No court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act.