Gujarat High Court Criminal Manual (subordinate court practice), 1977
It is obligatory under Section 361 of the Code of Criminal Procedure, 1973, that when the benefit of the provision of section 360, Code of Criminal Procedure, 1973, or of the provisions ofthe Probation of Offenders Act, 1958, or of the Bombay Children Act, 1948, Saurashtra Children Act, 1956, Bombay Borstal School Act, 1929, or such allied Acts, providing the treatment, training and rehabilitation of the youthful offenders, are not extended, the Judge or the Magistrate should record the special reasons in the judgment for that.