Special courts designation for tax offences allows magistrates to try tax offences and joined related charges together. The Central Government, in consultation with the Chief Justice of the relevant High Court, may notify one or more Magistrates of the first class as Special Court for specified areas or classes of offences under this Chapter; the designated court's scope is set by notification and the High Court reference is to the High Court where the magistrate had been functioning. A Special Court trying an income-tax offence shall also try, in the same trial, any other offence with which the accused may be charged under the Code of Criminal Procedure.