Offences and Penalties Chapter- 09
(b) No other court or officer, except in the manner and to the extent specifically provided for in this Act,
shall exercise any power or perform any function under this Act;
(c) No court other than High court, shall entertain, hear or decide any application, petition or appeal
under the aforesaid Code;
(d) No court other than Special Judge or High court shall entertain any application, petition or pass any
order or give any direction under the aforesaid Code.
Transfer of cases (U/s 37G)
- In the case of more than 1 Special Judge appointed the High Court or in the case of 1 Special Judge
the Federal Government (by order in writing) direct the transfer, at any - When the case is transferred to a Special Judge then he is not bound to recall or rehear any witness
whose the evidence has been recorded before the transfer and may act upon the evidence already
recorded or produced before the court which tried the case before the transfer.
Place of sittings (U/s 37H)
A Special Judge may hold sittings at headquarters or at any other place as the case may be.
Appeal to the High Court (U/s 37I)
- Any person, including the Federal Government, the Board, the CIR or Director of Intelligence and
Investigation or any other officer authorized by the board, aggrieved by any order passed or decision
made by a Special Judge under this Act or Code of Criminal Procedure, 1898, may within 60 days
from the date of an order or decision, prefer an appeal to the High Court. - The provisions of the Limitation Act, 1908, shall apply to an appeal preferred under sub-section (1).
Power to call for information (U/s 38A)
The CIR may, by notice in writing, require any person, including a banking company, to furnish such
information or such statement for investigation or inquiry in case of tax fraud as the case may be. Further
the CIR may require any regulatory authority to provide information regarding the licenses and
authorizations issued by it.
Obligation to produce documents and provide information (Sec. 38B)
(1) Any person required to maintain the record under the Act, on demand by an officer, not below the
rank of an Assistant CIR, by notice in writing, as and when specified in the notice, shall-
(a) produce for examination, such documents or records which the Officer Inland Revenue
considers necessary or relevant to the audit, inquiry or investigation under the Act;
(b) allow the officer of Inland Revenue to take extracts from or make copies of such documents or
records; and
(c) appear before the Officer Inland Revenue and answer any question put to him concerning the
documents and records relating to the audit or inquiry or investigation referred to in clause(a)
above.
(2) An Officer Inland Revenue conducting an audit, inquiry or, as the case may be, an investigation may
require in writing any person, department, company or organization to furnish such information as is
held by that person, department, company or organization, which, in the opinion of the Officer Inland
Revenue is relevant to such audit, inquiry or investigation.
(3) The Board may require, in writing, any person, department, company or organization, as the case
may be, to provide any information or data held by that person, department, company or organization,
which, in the opinion of the Board, is required for purposes of formulation of policy or administering
the Customs, Sales Tax, Federal Excise or Income Tax.
(4) Every person, department, company or organization shall furnish the information requisitioned by the
Board or the Officer Inland Revenue within the time specified in the notice issued by the Board or, as
the case may be, the officer of Inland Revenue.
Monitoring or tracking by electronic or by other means (Sec. 40C)