Section (2)

Tax2005147 sections

Statutory text

(a) If upon any information which has come into its possession the committee has reason to believe that any dealer has evaded payment of tax or is indulging in evasion of tax under this Act or under the Act repealed by this Act, it may draw its report in the matter and send it to the commissioner to investigate into the tax evasion by such dealer. (b) If in any emergent case, upon any information which has been received by the commissioner he has reason to suspect that a dealer is attempting to evade or has reason to believe that a dealer has evaded payment of tax or is indulging in evasion of tax, he may, for reasons to be recorded in writing, direct any of the officers referred to in clauses (c) to (g) of sub-section (1) of section 3 to proceed to investigate in to the tax evasion by such dealer.

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