In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
Official textFrom Attorney General's Chambers, unchanged
Notwithstanding any provision to the contrary in the
Criminal Procedure Code (Chapter 7) or in any written law, a Court of a
Magistrate shall have jurisdiction to try any offence against this Act and shall have power to impose the full penalty or punishment in respect of that offence.