Designation of Special Courts under income-tax law enables trial of undisclosed foreign income offences in specified Odisha districts. The Central Government, in consultation with the Chief Justice of the High Court of Orissa, designates three Additional Chief Judicial Magistrate courts in Odisha as Special Courts for the purposes of the Income-tax Act and the Black Money Act, and allocates specified districts to each court, thereby creating territorial jurisdictions for prosecution of offences under those enactments.