Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

56. Jurisdiction of courts to try offences

No court inferior to that of a 1[court of session] shall try any offence under this act.

Note:

1. Substituted for the words "Presidency Magistrate or a Magistrate of the first class" by Act No. 30 of 1984, w.e.f. 1st. August, 1984.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.