Section 71 of the Indian Stamp Act, 1899 – Jurisdiction of Magistrates

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Section 71: Jurisdiction of Magistrates

No Magistrate other than a Presidency Magistrate or a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.

Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.

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