The Central Board of Indirect Taxes designated the Court of Chief Judicial Magistrate, West Tripura as the Special Court for the trial of Income Tax Offences.
“In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961), the Central Government, in consultation with the Chief Justice of the High Court of Tripura, hereby designates the Court of Chief Judicial Magistrate, West Tripura Judicial District, Agartala as the Special Court for the State of Tripura for the purposes of the said sub-section,” the notification said.
As per section 280A(1) of the Income-tax Act the Central Government, in consultation with the Chief Justice of the High Court, may, for the trial of offenses punishable under this Chapter, by notification, designate one or more courts of Magistrate of the first class as Special Court for such area or areas or for such cases or class or group of cases as may be specified in the notification.
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