Jurisdiction expansion: Amendment broadens forum under the statute to include metropolitan and first-class magistrates. The amendment revises the forum designation by substituting exclusive reference to the Court of Session with language permitting proceedings to be heard ... Summary
Jurisdiction expansion: Amendment broadens forum under the statute to include metropolitan and first-class magistrates.
The amendment revises the forum designation by substituting exclusive reference to the Court of Session with language permitting proceedings to be heard either in the Court of Session or, as applicable, in a metropolitan magistrate's court or a Judicial Magistrate of the First Class, thereby expanding the authorized trial forums for matters under the provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 1 
Join Channel 
