Jurisdictional threshold for tax offences limits trials to magistrates of specified minimum competence, precluding lower courts. The provision establishes a jurisdictional restriction that offences under the Income-tax Act shall not be tried by courts inferior to a presidency ... Summary
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Jurisdictional threshold for tax offences limits trials to magistrates of specified minimum competence, precluding lower courts.
The provision establishes a jurisdictional restriction that offences under the Income-tax Act shall not be tried by courts inferior to a presidency magistrate or a magistrate of the first class, thereby fixing a minimum judicial competence threshold for criminal proceedings under the statute.
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