Federal Excise Act, 2005

Chapter-III

OFFENCES AND PENALTIES

Federal Excise Act, 2005 Chapter-III OFFENCES AND PENALTIES From: 2024-09-01 - To: 0000-00-00 21. Trial of offences by Special Judge.- (1) On the appointment of a Special Judge for any area, an offence punishable under this Act shall be tried exclusively by the Special Judge and all cases pending in any other Court in such area immediately before such appointment shall stand transferred to such Special Judge. (2) The provisions of the Code of Criminal Procedure, 1898 (Act V of 1898), except those of Chapter XXXVIII of that Code, shall apply to the proceedings of the Court of a Special Judge and, for the purposes of the said provisions, the Court of a Special Judge shall be deemed to be a Court of Session trying cases, and a person conducting prosecution before the Court of a Special Judge shall be deemed to be a Public Prosecutor. (3) For the purposes of sub-section (2), the Code of Criminal Procedure, 1898 (Act V of 1898), shall have effect as if an offence punishable under this Act were one of the offences referred to in sub-section (1) of section 337 of the Code. (4) A Special Judge shall take cognizance of, and have jurisdiction to try an offence triable under sub-section (1) only upon a complaint in writing made by such 1[officers of Inland Revenue] as may be authorised by the Board in this behalf, by a general or special order in writing. (5) The provisions of Chapter XX of the Code of Criminal Procedure, 1898 (Act V of 1898), shall apply to trial of cases under this Act in so far as…