Special Courts designated for income-tax and black-money prosecutions in Chhattisgarh covering Chief Judicial Magistrate jurisdictions. The Central Government, in consultation with the Chief Justice of the High Court of Chhattisgarh, designates all Chief Judicial Magistrate Courts in Chhattisgarh as Special Courts to hear matters under the Income-tax Act and the Black Money Act for offences and proceedings arising within the respective territorial jurisdictions of those magistrate courts.