Section 280A
Special Courts. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
1(1) The Central Government, in consultation with the Chief Justice of the
High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or
more courts of Magistrate of the first class as Special Court for such area or areas or for such cases or
class or group of cases as may be specified in the notification.
Explanation.—In this sub-section, “High Court” means the High Court of the State in which a Magistrate of first class designated as Special Court was functioning immediately before such designation.
(2) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Code of Criminal Procedure, 1973 (2 of 1974), be charged at the same trial.
Explanation.—In this sub-section, “High Court” means the High Court of the State in which a Magistrate of first class designated as Special Court was functioning immediately before such designation.
(2) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Code of Criminal Procedure, 1973 (2 of 1974), be charged at the same trial.
Notes
1. Ins. by Act 23 of 2012, s. 111 (w.e.f. 1-7-2012)