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Section 35L of The Wealth-tax Act, 1957 View Chapter 8

Jurisdiction of courts.

   1[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.

1Ins. by Act 41 of 1975, s. 100 (w.e.f. 1-10-1975).


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