Section 496: offences triable only by the Special Court

Introduction

Where a Special Court is designated for the relevant area or class of cases, offences punishable under Chapter XXII are tried there. Section 496 also preserves the ability of a non-designated court to finish a case already pending before it.

Key takeaways

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.

Applying Section 496 in practice

Forum. A designated Special Court has exclusive trial responsibility for offences under this Chapter within its specified area or case class. An authorised authority's complaint is the basis for cognizance described here. Subsection (2) preserves a pending proceeding before a court competent to try offences under section 520 where that court was not designated as a Special Court.

Step-by-step flow for applying Section 496

1. 1

   Is the offence punishable under this Chapter?

   • No: Section 496(1)(a) does not apply.
   • Yes: Go to the next step.
2. 2

   Has a Special Court been designated for the area, or the case or class or group of cases, in which the offence was committed?

   • No: The exclusive rule in Section 496(1)(a) applies only where a Special Court is so designated. Section 520 separately says no court inferior to a Judicial Magistrate of the first class shall try an offence under this Act.
   • Yes: Under Section 496(1)(a), the offence is triable only by that Special Court. Go to the next step.
3. 3

   Was the case already pending before a court competent under Section 520 when the designation was made?

   • Pending before a court that was itself designated: Under Section 496(2)(a), it continues to try the offences before it and offences arising after the designation.
   • Pending before a court that was not designated: Under Section 496(2)(b), it may continue to try that pending offence till its disposal.
   • Not pending: The case goes to the Special Court.
4. 4

   How does the Special Court take cognizance?

   Under Section 496(1)(b), upon a complaint made by an authority authorised in this behalf under this Act, of the offence for which the accused is committed for trial.

Practical checklist

Glossary

Special Court

A court designated under section 495 for specified tax offences, areas or case classes.

Cognizance

The court’s taking judicial notice of the alleged offence for trial under the procedure in section 496.

Frequently asked questions