52Defendant to have right of trial in High or State Court

#### 52 Defendant to have right of trial in High or State Court In any taxation prosecution where the penalty exceeds Two hundred dollars and the excess is not abandoned, the defendant, within seven days after service of process, shall have the right to elect, in manner prescribed, to have the case tried, at the option of the prosecutor, either in the High Court of Australia or in the Supreme Court of the State or Territory of the Commonwealth in which the prosecution has been instituted, and thereupon the proceedings shall stand removed accordingly and may be conducted as if originally instituted in the court to which they are so removed.