Singapore legislation
Section 105
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 105
Jurisdiction of court
Notwithstanding the provisions of any written law to the contrary, a District Court or a Magistrate’s Court shall have jurisdiction to try an offence under section 36, 42 or 101 and to award the full punishment for any such offence, except that a Magistrate’s Court may not impose a sentence of imprisonment for a term exceeding 12 months.