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Constitution of Special Courts & Offences triable by Special Court [Sections 280A & 280B] – Income Tax

Constitution of Special Courts & Offences triable by Special Court [Sections 280A & 280B] :

(1) Under section 280A, for the purpose of trial of offences under Chapter XXII i.e. Offences & Prosecution, one or more courts of Magistrate of the first class may be designated by the Central Government, in consultation with the Chief Justice of the High Court, by way of a notification 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.

(2) A Special Court, while trying an offence punishable under the Act, shall also try any other offence with which the accused may be charged, under the Code of Criminal Procedure, 1973.

(3) Under section 280B, the offences punishable under Chapter XXII, shall be triable only by the Special Court, if so designated, for the area or areas or for cases or class or group of cases, as the case may be, in which the offence has been committed. This is notwithstanding anything containing in the Code of Criminal Procedure, 1973

(4) However, a court competent to try offences under section 292 which has been designated as a Special Court under this section, shall continue to try the offences before it or offences arising under the Act after such designation. Further, a court competent to try offences under section 292, which has not been designated as a Special Court under this section, may continue to try such offence pending before it till its disposal.

(5) Further, notwithstanding anything contained in the Code of Criminal Procedure, 1973, a Special Court may take cognizance of the offence for which the accused is committed for trial, upon a complaint made by an authority authorized in this behalf under the Act.

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