| (i) | - | in the case of an order made by a Magistrate, to the Sessions Judge; |
| (ii) | - | in the case of an order made by a Court of Session, to the Court to which an appeal lies from an order made by such Court. |
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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