Section 71: Jurisdiction of Magistrates
The Stamp Act · Federal Acts · Chapter VII · in_force
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Jurisdiction of Magistrates.— No Magistrate other than [* * *] a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.
Related sections
Section 70: Institution and conduct of prosecutionsSection 72: Place of trialSection 69: Penalty for breach of rule relating to sale of stamps and for unauthorised saleSection 73: Books, etc., to be open to inspectionSection 68: Penalty for post-dating bills, and for other devices to defraud the revenueSection 74: Power to make rules relating to sale of stamps
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