# The Wealth-tax Act, 1957, Section 35L: Jurisdiction of courts

- Act: The Wealth-tax Act, 1957 (Act 27 of 1957)
- In force from: 1957-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/wealth-tax-act/section/35L/

## Text

No court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act.

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Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.