Case law › Notifications › 2022 › Notification No. 34/2022 [F. No. 285/30/2020-IT(Inv.V)/CBDT] / SO 1892(E)

Notification 19 April 2022

Notification No. 34/2022 [F. No. 285/30/2020-IT(Inv.V)/CBDT] / SO 1892(E)

Ministry of Finance

What this is

Notification No. 34/2022 [F. No. 285/30/2020-IT(Inv.V)/CBDT] / SO 1892(E) was published on 19 April 2022. Its subject is Ministry of Finance.

What it does

Under sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, and in consultation with the Chief Justice of the High Court of Kerala, the Central Government designates fourteen courts in Kerala as Special Courts, each for the area named against it. They are the Additional Chief Judicial Magistrate, Thiruvananthapuram for Thiruvananthapuram; the Chief Judicial Magistrates at Kollam, Pathanamthitta, Alappuzha, Kottayam, Thodupuzha, Thrissur, Palakkad, Manjeri, Kozhikode, Kalpetta and Kasaragod for their respective areas; the Additional Chief Judicial Magistrate (Economic Offences), Ernakulam for Ernakulam; and the Additional Chief Judicial Magistrate, Thalassery for Thalassery.

Who it reaches

persons prosecuted under the Income-tax Act in Kerala
persons prosecuted under the Black Money Act in the State
the prosecution wing of the Income-tax Department in Kerala
counsel appearing in such trials

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.84	no counterpart recorded
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 19th April, 2022
S.O. 1892(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Incometax 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 Kerala, hereby designates the following Court in the State of Kerala, as mentioned in column (2) of the Table below, as Special Court for the area specified in the column (3) of the said Table, for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, namely :-

[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3

TABLE
[Notification No. 34/2022 /F. No. 285/30/2020-IT(Inv.V)/CBDT]

Serial Number | Court | Area
(1) | (2) | (3)
1. | Additional Chief Judicial Magistrate, Thiruvananthapuram | Thiruvananthapuram
2. | Chief Judicial Magistrate, Kollam | Kollam
3. | Chief Judicial Magistrate, Pathanamthitta | Pathanamthitta
4. | Chief Judicial Magistrate, Alappuzha | Alappuzha
5. | Chief Judicial Magistrate, Kottayam | Kottayam
6. | Chief Judicial Magistrate, Thodupuzha | Thodupuzha
7. | Additional Chief Judicial Magistrate (Economic Offences), Ernakulam | Ernakulam
8. | Chief Judicial Magistrate, Thrissur | Thrissur
9. | Chief Judicial Magistrate, Palakkad | Palakkad
10. | Chief Judicial Magistrate, Manjeri | Manjeri
11. | Chief Judicial Magistrate, Kozhikode | Kozhikode
12. | Chief Judicial Magistrate, Kalpetta | Kalpetta
13. | Additional Chief Judicial Magistrate, Thalassery | Thalassery
14. | Chief Judicial Magistrate, Kasaragod | Kasaragod

DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.)
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; it operates from its publication in the Gazette.
Each court is designated for the area set against it, so the complaint must be filed before the court for that area.
The designation serves both the Income-tax Act and the Black Money Act.
The consultation with the Chief Justice of the High Court of Kerala required by section 280A is recorded on the face of the notification.

Where you meet it

When a prosecution complaint under the Income-tax Act or the Black Money Act is filed or tried in Kerala, and in any objection to the trial court's territorial competence.

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. 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
Notification No. 68 /2022 [F. No. 285/09/2022-IT(Inv.V)/CBDT] / SO 2887(E) — Ministry of Finance 24 June 2022

← Notification No. 32/2022 [F. No. 285/33/2021-IT(Inv.V)/CBDT] / SO 1891(E) · Notification No. 31/2022 [F. No. 370142/17/2022-TPL] / SO 1825(E) →

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.