Section 280C
Trial of offences as summons case. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
Notwithstanding anything contained in the Code of
Criminal Procedure, 1973 (2 of 1974), the Special Court, shall try, an offence under this Chapter
punishable with imprisonment not exceeding two years or with fine or with both, as a summons case, and
the provisions of the Code of Criminal Procedure, 1973 as applicable in the case of trial of summons case,
shall apply accordingly.