Property Tax Act 1960 s 62

s 62 Jurisdiction of court

62.—(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.

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