Section 62

Jurisdiction of court

of Property Tax Act 1960

ActIn forceProvision 66 of 78

(1)

A District Court or a Magistrate’s Court has jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, has power to impose the full penalty or punishment in respect of the offence.

(2)

All fines imposed for any offence under this Act must be paid into the Consolidated Fund.

Read in full context — Property Tax Act 1960 →