Designation of Special Courts under income tax and black money statutes assigns territorial jurisdiction for specified areas. The Central Government, in consultation with the High Court's Chief Justice, designates eight specified Magistrate and Chief Judicial Magistrate courts in Madhya Pradesh as Special Courts to exercise jurisdiction over offences under the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, assigning each court defined groups of districts to establish territorial jurisdiction for investigation and trial.