# 27 Jurisdiction of court
No court inferior to that of a Presidency magistrate or a Magistrate of the first class shall try any offence punishable under this Act.
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MISCELLANEOUS
23
Penalty for making false returns24
Penalties for obstructing a member or officer of the Authority in the discharge of his duties and for failure to produce books and records25
Other penalties26
Offences by companies28
Previous sanction of Central Government29
Protection of action taken in good faith30
Power to delegate
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