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TMI BlogInsertion of new sections 280A, 280B, 280C and 280D.X X X X Extracts X X X X X X X X Extracts X X X X ..... , High Court means the High Court of the State in which a Magistrate of first class designated as Special Court was functioning immediately before such designation. (2) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Code of Criminal Procedure, 1973, (2 of 1974.) be charged at the same trial. Offences triable by Special Court. 280B. Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974.) (a) the offences punishable under this Chapter shall be triable only by the Special Court, if so designated, for the area or areas or for cases or class or group of cases, as the case may be, in whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic Prosecutor. (2) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law. (3) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of clause (u) of section 2 of the Code of Criminal Procedure, 1973 and the provisions of that Code shall have effect accordingly. . - Clause 106 of the Bill seeks to insert new sections 280A, 280B, 280C and section 280D in the Income-tax Act relating to Special Courts, offences triable by Special Court, trial of offences as summons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act after such designation; (ii) which has not been designated as a Special Court may continue to try such offence pending before it till its disposal; or (b) a Special Court may, upon a complaint made by an authority authorised in this behalf under the Income-tax Act take cognizance of the offence for which the accused is committed for trial. The proposed new section 280C provides that notwithstanding anything contained in the Code of Criminal Procedure, 1973, the Special Court, shall try, an offence under Chapter-XXII punishable with imprisonment not exceeding two years or with fine or with both, as a summons case, and the provisions of the Code of Criminal Procedure, 1973 as applicable in the case of trial of summons case, shall app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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