Trial jurisdiction restricted: specified criminal judicial officers alone may try offences under the Black Money Act. The statute provides a jurisdictional limitation for offences under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, ... Summary
Trial jurisdiction restricted: specified criminal judicial officers alone may try offences under the Black Money Act.
The statute provides a jurisdictional limitation for offences under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015: no court inferior to a metropolitan magistrate or a magistrate of the First Class shall try any offence under the Act, thereby excluding lower courts and defining the minimum competent judicial authority for trial.
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