(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (Act No. V of 1898), or in any other law for the time being in force, an offence punishable under this Chapter, other than an offence under section 322, shall be tried by a Special Judge appointed under the Criminal Law Amendment Act, 1958 (Act No. XL of 1958), as if such offence were an offence specified in the Schedule to that Act.

(2) A Special Judge may, subject to the provision of section 324, upon a written complaint made by a Deputy Commissioner of Taxes, take cognizance of an offence, except an offence under section 322.