Case law › Notifications › 2019 › Notification No. 79/2019 [F.No. 285/21/2019-IT(Inv.V) CBDT] / SO 3676(E)

Notification 11 October 2019

Notification No. 79/2019 [F.No. 285/21/2019-IT(Inv.V) CBDT] / SO 3676(E)

Ministry of Finance

What this is

Notification No. 79/2019 [F.No. 285/21/2019-IT(Inv.V) CBDT] / SO 3676(E) was published on 11 October 2019. Its subject is Ministry of Finance.

What it does

In exercise of the powers under sub-section (1) of section 280A of the Income-tax Act, 1961, and in consultation with the Chief Justice of the High Court of Karnataka, the Central Government designates courts in Karnataka as Special Courts for the areas specified against them. Eleven areas are covered — Ballari, Belagavi, Chitradurga, Dakshina Kannada, Dharwad, Gadag, Mandya, Mysuru, Tumakuru, Udupi and Uttara Kannada — and for several of them more than one court is designated, the Table listing fifteen courts for Mandya alone.

Who it reaches

Persons prosecuted for offences under the Income-tax Act, 1961 in the areas named
Prosecution counsel and the Investigation wing filing complaints in Karnataka
The designated Civil Judges' and Judicial Magistrates' courts

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.280A	s.495

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 11th October, 2019
No. 79/2019
S.O. 3676(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the
Income-tax Act, 1961 (43 of 1961), the Central Government, in consultation with the Chief Justice of the
High Court of Karnataka, hereby designates the following Court in the State of Karnataka, as mentioned in
column (2) of the table below, as Special Court, for the area mentioned in the corresponding entry in
column (3) of the said table, namely:—

TABLE
Sl. No. Court Area
(1) (2) (3)
1. Principal Civil Judge and Judicial Magistrate First Class, Ballari Ballari
2. Judicial Magistrate First Class -II, Belagavi Belagavi
3. (i) Principal Civil Judge and Judicial Magistrate First Class, Chitradurga
Chitradurga
(ii) I Additional Civil Judge and Judicial Magistrate First Class, Chitradurga
4. (i) Judicial Magistrate First Class -II Court Mangaluru Dakshina Kannada
Mangaluru (ii) Judicial Magistrate First Class III Court, Mangaluru
5. (i) Principal Civil Judge, Dharwad
Dharwad
(ii) II Additional Civil Judge and Judicial Magistrate First Class, Dharwad
(iii) I Additional Civil Judge, Hubbali
(iv) III Additional Civil Judge, Hubbali
(v) Civil Judge and Judicial Magistrate First Class, Navalgund
6. Senior Civil Judge and Judicial Magistrate First Class, Ron Gadag
7. (i) Senior Civil Judge, Pandavapura
Mandya
(ii) Principal Civil Judge and Judicial Magistrate First Class, Mandya
(iii) Additional Civil Judge and Judicial Magistrate First Class, Mandya
(iv) II Additional Civil Judge and Judicial Magistrate First Class, Mandya
(v) Judicial Magistrate First Class, Mandya
(vi) Civil Judge and Judicial Magistrate First Class, Srirangapatna
(vii) Additional Civil Judge and Judicial Magistrate First Class, Srirangapatna
(viii) Civil Judge and Judicial Magistrate First Class, Krishnarajpet
(ix) Civil Judge and Judicial Magistrate First Class, Nagamangala
(x) Principal Civil Judge and Judicial Magistrate First Class, Malavalli
(xi) I Additional Civil Judge and Judicial Magistrate First Class, Malavalli
(xii) Principal Civil Judge and Judicial Magistrate First Class, Maddur
(xiii) I Additional Civil Judge and Judicial Magistrate First Class, Maddur
(xiv) II Additional Civil Judge and Judicial Magistrate First Class, Maddur
(xv) Civil Judge and Judicial Magistrate First Class, Pandavapura
8. (i) III Additional Senior Civil Judge and Chief Judicial Magistrate, Mysuru
Mysuru
(ii) Senior Civil Judge and Judicial Magistrate First Class, Krishnarajanagara
(iii) III Additional Civil Judge and Judicial Magistrate First Class, Mysuru
(iv) V Additional Civil Judge and Judicial Magistrate First Class, Mysuru
9. (i) Principal Civil Judge and Judicial Magistrate First Class, Kunigal
Tumakuru
(ii) Principal Civil Judge and Judicial Magistrate First Class, Gubbi
(iii) Senior Civil Judge and Judicial Magistrate First Class, Tiptur
(iv) IV Additional Civil Judge and Judicial Magistrate First Class, Tumakuru
10. Additional Civil Judge and Judicial Magistrate First Class, Udupi Udupi
11. Civil Judge and Judicial Magistrate First Class, Ankola Uttara Kannada Karwar
[F. No. 285/21/2019-IT(Inv.V) CBDT]
Dr. ZAKIR THOMAS, Commissioner of Income Tax (OSD) (INV.), CBDT
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

What to watch

The notification states no commencement date of its own, so it operates from publication.
It is issued under section 280A(1) of the Income-tax Act alone; unlike some other designations it does not also invoke section 84 of the Black Money Act.
Several areas have multiple designated courts, so the particular court within the area must be identified from the Table.
The Table as extracted runs the area names into the court entries in places, so the pairing of court and area should be checked against the gazette copy.

Where you meet it

When a prosecution complaint under the Income-tax Act is filed in one of the named areas of Karnataka and the court of trial has to be identified.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No.126 /2024 [F. No. 285/26/2021-IT(Inv.V)CBDT] / SO 5327(E) — Ministry of Finance 10 December 2024
Notification No. 42/2023 [F. No. 285/08/2023-IT(Inv.V)/CBDT] / SO 2661(E) — Ministry of Finance 15 June 2023
Notification No. 13/2023 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1223(E) — Ministry of Finance 14 March 2023
Notification No. 127/2022[F. No. 285/29/2022-IT(Inv.V)/CBDT] / SO 6066(E) — Ministry of Finance 26 December 2022
Notification No. 120/2022 [F. No.285/36/2019-IT(Inv.V) CBDT] / SO 5248(E) — दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्द्िषण), सी.बी.डी.िी 11 November 2022
Notification No. 102/2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] / SO 3930(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 22 August 2022

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.