171. (1) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (Act 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 168, shall be tried by a Special Judge appointed under the 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 by him under sub-section (1) only upon a complaint in writing made, after obtaining the sanction under section 169, by the Deputy Commissioner of Taxes-(a) who is competent to make assessment under this Ordinance in the case to which the offence alleged to have been committed relates, and(b) whose office is situated within the territorial limits of the jurisdiction of the Special Judge.