https://www.taxtmi.com/acts?id=56510 Section 46 allocates jurisdiction over injury or damage claims by claim value: the adjudicating officer may adjudicate claims not exceeding five crore rupees, while claims exceeding that threshold vest in the competent court. Directions or orders are limited to those creating liability for penalty or compensation. The adjudicating officer is deemed a civil court solely for purposes of Order XXI of the Code of Civil Procedure, 1908. en-us Mon, 05 Oct 2026 12:41:14 +0530 Mon, 05 Oct 2026 12:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56510 Section 46 allocates jurisdiction over injury or damage claims by claim value: the adjudicating officer may adjudicate claims not exceeding five crore rupees, while claims exceeding that threshold vest in the competent court. Directions or orders are limited to those creating liability for penalty or compensation. The adjudicating officer is deemed a civil court solely for purposes of Order XXI of the Code of Civil Procedure, 1908. Act-Rules F. Acts / Amendment Acts Mon, 05 Oct 2026 12:41:14 +0530 https://www.taxtmi.com/acts?id=56510