Special Court designation enables first class magistrates to try specified tax offences and related offences at the same trial. The Central Government, in consultation with the Chief Justice of the High Court, may notify one or more Judicial Magistrates of the first class as Special Courts for specified areas or classes of cases to try offences under this Chapter. A Special Court trying an offence under the Act may also try, in the same trial, any additional offence with which the accused may be charged under the Bharatiya Nagarik Suraksha Sanhita, provided the additional offence is connected to the same trial.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special Court designation enables first class magistrates to try specified tax offences and related offences at the same trial.
The Central Government, in consultation with the Chief Justice of the High Court, may notify one or more Judicial Magistrates of the first class as Special Courts for specified areas or classes of cases to try offences under this Chapter. A Special Court trying an offence under the Act may also try, in the same trial, any additional offence with which the accused may be charged under the Bharatiya Nagarik Suraksha Sanhita, provided the additional offence is connected to the same trial.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
