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The Central Government designates specific courts as Special Courts in the State of Rajasthan for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The Central Government acts in consultation with the Chief Justice of the High Court of Rajasthan. The notification lists the Additional Chief Metropolitan Magistrate (Economic Offence), Jodhpur Metropolitan and the Additional Chief Metropolitan Magistrate (Economic Offence), Jaipur Metropolitan-II along with their respective jurisdictional areas across specified districts in Rajasthan.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION New Delhi, the 21st April, 2022 S.O. 1908(E).—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 High Court of Rajasthan, hereby designates the following Court in the State of Rajasthan, as mentioned in column (2) of the Table below, as the Special Court for the area specified in column (3) of the said Table for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, namely:- TABLE Serial Number Court Area (1) (2) (3) 1. Additional Chief Metropolitan Magistrate (Economic Offence), Jodhpur Metropolitan Banswara, Chittorgarh, Dungarpur, Udaipur, Jodhpur, Barmer, Sirohi, Jalore, Bikaner, Churu, Hanumangarh, Nagaur, Rajsamand, Jaisalmer, Sriganganagar, Bhilwara, Pratapgarh and Pali districts. 2. Additional Chief Metropolitan Magistrate (Economic Offence), Jaipur Metropolitan-II Jaipur, Baran, Bharatpur, Bundi, Dausa, Dholpur, Jhalawar, Jhunjhunu, Tonk, Sawaimadhopur, Karauli, Alwar, Ajmer, Kota and Sikar districts. [Notification No. 38/2022/F. No. 285/32/2021-IT(Inv.V)/CBDT] DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.)
