127. Trial by Special Judge.-

(1)   Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (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 122) shall be tried exclusively by a Special Judge appointed by the Federal Government under the Pakistan Criminal Law Amendment Act, 1958 (XL of 1958) as if such offence were an offence specified in the Schedule to that Act.

(2)   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 an income tax authority authorized by the Central Board of Revenue in this behalf.