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35L Jurisdiction of courts

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Jurisdiction of courts.

35L. No court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act.

 
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Hierarchy
Direct Tax
Wealth Tax Act
CHAPTER VIII - Miscellaneous
35L Jurisdiction of courts
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Added:
Aug 27, 2025
Updated:
Aug 27, 2025
Related Acts
34B Transfers to defraud revenue to be void
34C Provisional attachment to protect revenue in certain cases
35 Rectification of mistakes
35-I Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences
35-O Presumption as to culpable mental state
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