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The Central Government designates specific courts as Special Courts for specified areas in Gujarat. The designation applies 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 Gujarat. The notification lists thirty-five courts and their respective territorial jurisdictions.
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दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्िषण) सीबीडीिी
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (INVESTIGATION DIVISION-V) NOTIFICATION New Delhi, the 4th August, 2021
S.O. 3135(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 Gujarat, hereby designates the following Court mentioned in column (2) of the Table below as the Special Court for the area specified in the 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 Civil Judge and Judicial Magistrate First Class, Ahmedabad (Rural) | Ahmedabad (Rural). |
| 2. | Metropolitan Magistrate, Ahmedabad | Ahmedabad City. |
| 3. | Additional Civil Judge and Judicial Magistrate First Class, Gandhinagar | Gandhinagar District. |
| 4. | Additional Civil Judge and Judicial Magistrate First Class, Mahesana | Mehsana District. |
| 5. | Additional Civil Judge and Judicial Magistrate First Class, Bhavnagar | Bhavnagar District. |
| 6. | Additional Civil Judge and Judicial Magistrate First Class, Botad | Botad District. |
| 7. | Additional Civil Judge and Judicial Magistrate First Class, Surendranagar | Surendranagar District. |
| 8. | Additional Civil Judge and Judicial Magistrate First Class, Palanpur | Banaskantha District. |
| 9. | Additional Civil Judge and Judicial Magistrate First Class, Himatnagar | Sabarkantha District. |
| 10. | Additional Civil Judge and Judicial Magistrate First Class, Modasa | Arvalli District. |
| 11. | Additional Civil Judge and Judicial Magistrate First Class, Patan | Patan District. |
| 12. | Additional Civil Judge and Judicial Magistrate First Class, Vadodara | Vadodara District. |
| 13. | Additional Civil Judge and Judicial Magistrate First Class, Anand | Anand District. |
| 14. | Additional Civil Judge and Judicial Magistrate First Class, Nadiad | Kheda at Nadiad District. |
| 15. | Additional Civil Judge and Judicial Magistrate First Class, Bharuch | Bharuch District. |
| 16. | Additional Civil Judge and Judicial Magistrate First Class, Dahod | Dahod District. |
| 17. | Additional Civil Judge and Judicial Magistrate First Class, Rajpipla | Narmada at Rajpipla District. |
| 18. | Additional Civil Judge and Judicial Magistrate First Class, Lunavada | Mahisagar District. |
| 19. | Additional Civil Judge and Judicial Magistrate First Class, Chhotaudepur | Chhotaudepur District. |
| 20. | Additional Civil Judge and Judicial Magistrate First Class, Godhra | Panchmahals at Godhra District. |
| 21. | Additional Civil Judge and Judicial Magistrate First Class, Rajkot | Rajkot District. |
| 22. | Additional Civil Judge and Judicial Magistrate First Class, Gandhidham | Gandhidham District Kachchh. |
| 23. | Additional Civil Judge and Judicial Magistrate First Class, Bhuj | Kachchh District (except Gandhidham). |
| 24. | Additional Civil Judge and Judicial Magistrate First Class, Morbi | Morbi District. |
| 25. | Additional Civil Judge and Judicial Magistrate First Class, Junagadh | Junagadh District. |
| 26. | Additional Civil Judge and Judicial Magistrate First Class, Veraval | Gir Somnath District at Veraval. |
| 27. | Additional Civil Judge and Judicial Magistrate First Class, Amreli | Amreli District. |
| 28. | Additional Civil Judge and Judicial Magistrate First Class, Jamnagar | Jamnagar District. |
| 29. | Additional Civil Judge and Judicial Magistrate First Class, Porbandar | Porbandar District. |
| 30. | Additional Civil Judge and Judicial Magistrate First Class, Khambhaliya | Devbhumi Dwaraka District at Khambhaliya. |
| 31. | Additional Civil judge and Judicial Magistrate First Class, Surat | Surat District. |
| 32. | Additional Civil Judge and Judicial Magistrate First Class, Navsari | Navsari District. |
| 33. | Additional Civil Judge and Judicial Magistrate First Class, Vapi | Vapi. |
| 34. | Additional Civil Judge and Judicial Magistrate First Class, Valsad | Valsad District (except Vapi). |
| 35. | Additional Civil Judge and Judicial Magistrate First Class, Vyara | Tapi. |
[Notification No. 87/2021/F. No. 285/10/2019-IT(Inv.V) CBDT] DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
