Special Court designation enables joint trial of tax offences and related offences under the national security code. 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. The High Court is the court of the State where the designated Judicial Magistrate was functioning immediately before designation. A Special Court trying an offence under this Act shall also try, in the same trial, any other offence with which the accused may be charged under the national security statute.