The Central Government, on last week issued a notification to form special Courts in Punjab and Haryana in order to try the offences relating to the disclosure of particulars by the public servants under section 280A of the Income Tax Act, 1961.
As per the notification, the Court of Chief Judicial Magistrate in each Sessions Division in the States of Punjab and Haryana and the Court of Chief Judicial Magistrate in the Union Territory of Chandigarh will act as Special Court for the purpose.
A similar notification was passed by the Government in December for setting up the special courts in West Bengal.
The notification reads as, “In exercise of the powers conferred by sub-section (1) of section 280A of the Income tax Act, 1961 (43 of 1961) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government, in consultation with the Chief Justice of the Punjab and Haryana High Court, hereby designates the Court of Chief Judicial Magistrate in each Sessions Division in the States of Punjab and Haryana and the Court of Chief Judicial Magistrate in the Union Territory of Chandigarh as Special Court for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 within their respective Jurisdiction in the States of Punjab and Haryana and in the Union Territory of Chandigarh.”
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 aims to curb black money, or undisclosed foreign assets and income and imposes tax and penalty on such income. The Act has been passed by both the Houses of the Parliament. Under section 84, the provisions of section 280A, along with some other provisions of the Income Tax Act, 1961 is applicable with necessary modifications as if the said provisions refer to undisclosed foreign income and asset instead of to income tax.
