https://www.taxtmi.com/acts?id=31760 The amendment replaces each occurrence of the singular higher-court reference in the provision with wording permitting proceedings before the higher trial court or designated magistrate-level courts, thereby expanding the venues in which the provision may be invoked. en-us Thu, 04 Jan 2018 19:01:20 +0530 Thu, 04 Jan 2018 19:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31760 The amendment replaces each occurrence of the singular higher-court reference in the provision with wording permitting proceedings before the higher trial court or designated magistrate-level courts, thereby expanding the venues in which the provision may be invoked. Act-Rules F. Acts / Amendment Acts Thu, 04 Jan 2018 19:01:20 +0530 https://www.taxtmi.com/acts?id=31760