Special Court designation under income-tax law empowers CJM courts in Punjab, Haryana and Chandigarh to try black money offences. The Central Government designates the Court of Chief Judicial Magistrate in each Sessions Division in Punjab and Haryana and the Court of Chief Judicial Magistrate in the Union Territory of Chandigarh as Special Court to hear matters under the Income-tax law and the Black Money (Undisclosed Foreign Income and Assets) Act within their respective jurisdictions, following consultation with the Chief Justice of the Punjab and Haryana High Court.