Jurisdictional limit: offences under the income tax bill are triable only by magistrates of a specified higher class. No court lower than a Judicial Magistrate of the first class may try offences under the Income Tax Bill, 2025; the clause establishes a jurisdictional ... Summary
Jurisdictional limit: offences under the income tax bill are triable only by magistrates of a specified higher class.
No court lower than a Judicial Magistrate of the first class may try offences under the Income Tax Bill, 2025; the clause establishes a jurisdictional limitation that allocates trial venue and judicial competence for tax-related offences to a minimum magistrate level, excluding inferior courts from competence.
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