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35L. Jurisdiction of courts. No court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act. 1. Subs. by Act 26 of 1988, s. 63, for section 35-I (w.e.f. 1-4-1989). 2. Subs. by Act 49 of 1991, s. 81, for sub-sections (1) and (2) (w.e.f. 1-10-1991). 3. Ins. by s. 81, ibid. (w.e.f. 1-4-1991). 4. Subs. by Act 12 of 1990, s. 57, for "the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year" (w.e.f. 1-4-1989). Earlier the quoted words were substituted by Act 4 of 1988, s. 152 (w.e.f. 1-4-1989). 5. Subs. by Act 4 of 1988, s. 152, for "any of the Wealth-tax authorities specified in sections 8, 9, 9A, 10, 10A, and 11" (w.e.f. 1-4-1989).    |
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