Section 71 Indian Stamp Act 1899
Section 71 Indian Stamp Act
Section 71 of the Indian Stamp Act 1899 is about Jurisdiction of Magistrates. It is under CHAPTER VII (Criminal Offences And Procedure) of the Act.
Jurisdiction of Magistrates.
No Magistrate other than a Presidency Magistrate or a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.