Special Courts for tax offences: designated magistrate courts have exclusive trial jurisdiction and CPC procedure applies. The Bill establishes Special Courts for trial of offences under Chapter XXII, permitting the Central Government, in consultation with the High Court, to ... Summary
Special Courts for tax offences: designated magistrate courts have exclusive trial jurisdiction and CPC procedure applies.
The Bill establishes Special Courts for trial of offences under Chapter XXII, permitting the Central Government, in consultation with the High Court, to designate Magistrates of the first class by notification for specified areas or classes of cases; Special Courts may also try related offences joined at the same trial. Designated Special Courts have exclusive trial jurisdiction where specified and may take cognizance on complaint by an authorised tax authority. Proceedings before Special Courts are governed by the Code of Criminal Procedure, including summons-case procedure for less serious offences and rules on bail and the status and qualification of Public Prosecutors.
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