# 80 Congnizance of offences
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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GENERAL PROVISIONS
76
Notice deemed to be valid in certain circumstances77
Appearance by approved valuer in certain matters78
Appearance by authorised representative79
Rounding off of income, value of asset and tax81
Assessment not to be invalid on certain grounds82
Bar of suits in civil courts83
Income-tax papers to be available for purposes of this Act
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