Section 496
Section 496: offences triable only by the Special Court
Section 496 makes trial by the designated Special Court mandatory for offences under Chapter XXII of the Act, and sets out how cases pending before ordinary courts are handled once a Special Court is designated.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Exclusive jurisdiction of the Special Court
Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023):
- offences punishable under Chapter XXII shall be triable only by the Special Court, if so designated, for the area or areas or for the cases or class or group of cases in which the offence has been committed;
- a Special Court may, on a complaint made by an authority authorised under the Act, take cognizance of the offence for which the accused is committed for trial.
Transition rules for courts trying offences under section 520
For the purposes of sub-section (1)(a), the court competent to try offences under section 520:
- a court which has been designated as a Special Court under this section shall continue to try the offences before it, or offences arising under this Act after such designation;
- a court which has not been designated as a Special Court may continue to try such offences pending before it till their disposal.
Frequently asked questions
Can an ordinary criminal court try an offence under Chapter XXII once a Special Court is designated?
No - Section 496(1)(a) makes such offences triable only by the designated Special Court for the relevant area or class of cases, overriding the Bharatiya Nagarik Suraksha Sanhita, 2023.
What happens to cases already pending in a non-designated court?
Under Section 496(2)(b), a court that has not been designated as a Special Court may continue to try such pending offences until they are disposed of.
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026