Designation of Special Courts for enforcement of income tax and black money laws within specified jurisdictions. The Central Government, under the Income-tax Act and the Black Money Act and after consultation with the Chief Justice of the Calcutta High Court, designates the 1st Court of Judicial Magistrate at each district judgeship headquarters and the 4th Court of Metropolitan Magistrate in the City Sessions Court, Bichar Bhavan, Calcutta, as Special Courts within their respective jurisdictions for enforcement of the specified tax statutes in West Bengal and the Union Territory of Andaman and Nicobar Islands.
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.
Designation of Special Courts for enforcement of income tax and black money laws within specified jurisdictions.
The Central Government, under the Income-tax Act and the Black Money Act and after consultation with the Chief Justice of the Calcutta High Court, designates the 1st Court of Judicial Magistrate at each district judgeship headquarters and the 4th Court of Metropolitan Magistrate in the City Sessions Court, Bichar Bhavan, Calcutta, as Special Courts within their respective jurisdictions for enforcement of the specified tax statutes in West Bengal and the Union Territory of Andaman and Nicobar Islands.
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