Section 497
Section 497: trial as a summons case for lower-punishment offences
Section 497 simplifies the trial procedure for less serious tax offences. Where an offence under Chapter XXII carries a maximum punishment of imprisonment not exceeding two years, or fine, or both, the Special Court must try it as a summons case rather than a full warrant-case trial.
What Section 497 says
"The Special Court, irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), shall try an offence under this Chapter punishable with imprisonment not exceeding two years or with fine, or with both, as a summons case, and the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 as applicable in the case of trial of summons case, shall apply accordingly."
Frequently asked questions
When does a tax offence get tried as a summons case?
Under Section 497, whenever the offence under Chapter XXII is punishable with imprisonment not exceeding two years, or with fine, or with both, the Special Court must try it as a summons case.
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026