37a. Adjudication by Special Judge. –

37a. Adjudication by Special Judge. –

(1)     Whatever be there in the Code of Criminal Procedure, 1898 (Act V of 1898) or in other Acts, in cases of awarding punishment by Special Judge for the offences described in Sub-Section-2 of  Section-37 of this Act; it will be adjudicated by him in the manner that those offences are scheduled offences of Criminal Law amendment Act, 1958 (Act No. XL of 1958).

(2)     Special Judge will not accept any offence for adjudication under this Act, if it is not referred to him in written manner by an officer of Value Added Tax not below the rank of an Assistant Commissioner with prior approval from the Board.

(3)     The office or jurisdiction of the officer of Value Added Tax described in Sub-Section-2 will be considered as falling under the jurisdiction of the Special Judge trying the case.

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