What is Disclosure of particulars by public servants?
What is Special Courts? Section 280 and 280A of Income Tax Act 1961
Disclosure of particulars by public servants and Special
Courts are defined under section 280 and 280A of Income Tax Act 1961. Provisions under these Sections
Section 280 of Income Tax Act "Disclosure of
particulars by public servants"
Section 280. (1) If a public servant furnishes any
information or produces any document in contravention of the
provisions of sub-section (2) of section 138, he shall be
punishable with imprisonment which may extend to six months,
and shall also be liable to fine.
(2) No prosecution shall be instituted under this section
except with the previous sanction of the Central Government.
Section 280A of Income Tax Act "Special Courts"
Section 280A. (1) The Central Government, in consultation
with the Chief Justice of the High Court, may, for trial of
offences punishable under this Chapter, by notification,
designate one or more courts of Magistrate of the first
class as Special Court for such area or areas or for such
cases or class or group of cases as may be specified in the
Explanation.- In this sub-section, "High Court" means the
High Court of the State in which a Magistrate of first class
designated as Special Court was functioning immediately
before such designation.
(2) While trying an offence under this Act, a Special Court
shall also try an offence, other than an offence referred to
in sub-section (1), with which the accused may, under the
Code of Criminal Procedure, 1973 (2 of 1974), be charged at
the same trial.