(1) Notwithstanding anything Contained in the Code of Criminal Procedure, 1898 (Act No. V of 1898) or any other law, an offense punishable under this Chapter, except an offense under section 322, Criminal Law Amendment Act, 1958 (Act No XL of 1958) shall be tried by a Special Judge appointed as if the offense was a Scheduled offense to the said Act.
(2) Subject to the provisions of section 324, the Special Judge may, on complaint in writing by the Deputy Commissioner of Taxes, try any offense under this Act, except an offense under section 322.