Indian Succession Act, 1925
388. Investiture of inferior courts with jurisdiction of District Court for purposes of this Act.—
(1) The State Government ... invested shall, within the local limits of its jurisdiction, have concurrent jurisdiction with the District Judge in the exercise of all the powers conferred
Wealth-Tax Act, 1957
8. [ Wealth-tax authorities and their jurisdiction
.-The income-tax authorities specified in section 116 of the Income-tax Act shall ... under section 120 of that Act (including orders or directions assigning concurrent jurisdiction) or under any other provision of that Act. Explanation.-For the purposes
Section 300 in The Indian Succession Act, 1925
300. Concurrent jurisdiction of High Court.—
(1) The High Court shall have concurrent jurisdiction with the District ... which section 57 applies, no High Court, in exercise of the concurrent jurisdiction hereby conferred over any local area beyond the limits of the towns
Provincial Insolvency Act, 1920
3. Insolvency jurisdiction
(1) The District Courts shall be the Courts having jurisdiction under this Act: Provided that the State Government ... Court with jurisdiction in any class of cases, and any Court so invested shall within the local limits of its jurisdiction have concurrent jurisdiction with
Section 125A in The Income Tax Act, 1961
125A. Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer.
- [Omitted by the Direct Tax Laws
125A of the Act under which concurrent powers can be
assigned to the IAC as well.
“125A. Concurrent jurisdiction of Inspecting Assistant Commissioner and
Income ... exercised or performed concurrently by the Inspecting Assistant
Commissioner.
(2) Where under sub-section (1), an Inspecting Assistant Commissioner
exercises concurrent jurisdiction with
above case the question whether there can also be concurrent jurisdiction at Bombay and Ahmedabad was left open by the Bench.
12. What next calls ... jurisdiction. I am firmly of the view that as in the civil jurisdiction so under this Act there may well be cases of concurrent jurisdiction
applied the very concept of
'concurrent jurisdiction1 and has ignored the distinction between the
'concurrent jurisdiction' and 'joint jurisdiction'. When ... jurisdiction by the higher authority. But, exercise of
the jurisdiction between both the officers shall always be mutually
exclusive to each other. If the jurisdiction
enables
distribution of work between two or more Assessing Officers having
concurrent jurisdiction under a single higher authority. Under sub-
section (6), the Board retains ... used rather loosely and does not refer to subject matter
jurisdiction as such. Concurrent jurisdictions are not an anathema, but
clearly postulated and accepted. This
this Act in respect of any person within his jurisdiction, and for this purpose his jurisdiction under this Act shall be the same ... under section 120 of that Act (including orders or directions assigning concurrent jurisdiction) or under any other provision of that Act. Explanation.-For the purposes
