Case law › Notifications › 2019 › Notification No. 87/2019 [F.No.285/10/2019-IT (Inv.V) CBDT] / SO 3986(E)

Notification 5 November 2019

Notification No. 87/2019 [F.No.285/10/2019-IT (Inv.V) CBDT] / SO 3986(E)

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What this is

Notification No. 87/2019 [F.No.285/10/2019-IT (Inv.V) CBDT] / SO 3986(E) was published on 5 November 2019. Its subject is ¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3.

What it does

In exercise of the power 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 Gujarat, the Central Government designates thirty-five courts in Gujarat as Special Courts for the purposes of that sub-section. The Metropolitan Magistrate, Ahmedabad is designated for Ahmedabad City, and the Additional Civil Judge and Judicial Magistrate First Class at each of thirty-four other places, from Ahmedabad (Rural) and Gandhinagar to Surat, Vapi and Vyara, is designated for the district named against it. Kachchh is split between Gandhidham and Bhuj, and Valsad between Vapi and the rest of the district.

Who it reaches

Persons prosecuted for offences under the Income-tax Act, 1961 in Gujarat
The Income-tax Department's investigation and prosecution wing in Gujarat
Defence counsel in economic offence matters in Gujarat
The thirty-five designated 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.

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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 5th November, 2019
S.O. 3986(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 Gujarat, hereby designates 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 said sub-section, 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.

[F. No. 285/10/2019-IT (Inv.V) CBDT]
Notification No. 87/2019 dated 05-11-2019
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.

From when

5 November 2019.

What to watch

The notification is dated 5 November 2019 and states no separate commencement date.
Designation is district-wise, so the district in which the offence arises fixes the competent court.
Two districts are divided between two courts each: Kachchh, where Gandhidham is carved out from Bhuj, and Valsad, where Vapi is carved out from the rest.
The designation is for the purposes of section 280A(1) of the Income-tax Act only; no other statute is mentioned.

Where you meet it

When a prosecution complaint under the Income-tax Act is filed or a summons is received in Gujarat and the competent Special Court 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.