On the date 28th October 2020, the Ministry of Finance has issued a notification which states that the Central Board of Direct Taxes (CBDT) have designated the Court of Munsiff No. 3-cum-Judicial Magistrate, Kamrup (M), Guwahati as the Special Court for the States of Assam, Nagaland, Mizoram and Arunachal Pradesh.
The Government of India have consulted with the Chief Justice of the Gauhati High Court, then have designated the Court of Munsiff No. 3-cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati as the Special Court for the States of Assam, Nagaland, Mizoram and Arunachal Pradesh for the purposes mentioned in Section 280(1) of the Income-tax Act, 1961.
According to Section 280A of the Income-tax Act, 1961, the Central Government in consultation with the Chief Justice of the High Court, is empowered to designate one or more courts of Magistrate of the first class as Special Court for the trial of offences punishable by notification, for such area or areas or such cases or class of groups as may be specified in the notification.
With Warm Regards,
CL Bureau.
