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of <h1>Code of Criminal Procedure applies to Special Court under Income-tax Act with Public Prosecutor rules</h1> The Code of Criminal Procedure, 1973, applies to proceedings before a Special Court under the Income-tax Act, 1961, including provisions related to bail and bonds. The person conducting prosecution is deemed a Public Prosecutor, and the Central Government may appoint a Special Public Prosecutor for specific cases or groups of cases. To qualify as a Public Prosecutor or Special Public Prosecutor, an individual must have practiced as an advocate for at least seven years with special legal knowledge. Such appointees are recognized as Public Prosecutors under the Code of Criminal Procedure, 1973, and all relevant provisions of that Code apply accordingly.
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