Special Court designation under tax law enables dedicated trial jurisdiction for offences under income-tax and undisclosed foreign assets provisions. The Central Government, under powers conferred by the income-tax enforcement provision and the black money legislation and in consultation with the Chief Justice of the High Court of Meghalaya, designates the court of the senior-most Judicial Magistrate First Class of East Khasi Hills District, Shillong as the Special Court for the State of Meghalaya to adjudicate offences within the scope of the income-tax enforcement provision and the undisclosed foreign income and assets provisions.