Special Court jurisdiction restricts trial of specified tax offences to designated courts; cognizance on authorised complaint. Specified offences under the Chapter are triable only by a Special Court where a court has been designated for the relevant area, case class, or group; a Special Court may take cognizance on complaint by an authority authorised under the Act. Courts designated as Special Courts continue to try offences before or arising after designation, while non-designated courts may finish pending matters until disposal.
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 jurisdiction restricts trial of specified tax offences to designated courts; cognizance on authorised complaint.
Specified offences under the Chapter are triable only by a Special Court where a court has been designated for the relevant area, case class, or group; a Special Court may take cognizance on complaint by an authority authorised under the Act. Courts designated as Special Courts continue to try offences before or arising after designation, while non-designated courts may finish pending matters until disposal.
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