Designation of Special Courts enables Magistrates of First Class to try income tax and black money offences in specified regions. The Central Government, under powers in the Income-tax Act and the Black Money Act and in consultation with the Chief Justice of the High Court of Bombay, designates specified Magistrates of First Class in Maharashtra as Special Courts to try offences under the Income-tax Act and related matters under the Black Money Act, allocating regional jurisdiction for Mumbai (including Thane), Vidarbha (Nagpur) and Pune regions.