Assessment in cases of evasion and escape

(1) If in conteyuenee af iifarmation caming intu his posce. joa the Comin in ectomtr is sotlefied that oor dawuble stonde char: dled. tex hod (SCapl ESEssMeNt mn anv reir period or have be ande: assess, <L, he moy, at any tae within eight coars of the « or ef the netic period, serve on the dealer liable to pay dax in neg oc als ach fou is B notices, requiriig hua ta furnish vithin such moleds aa may ie mentioned in the ievties, a return of tamab!s Seat) Bure saced sacl may proce? to assess or reines; the dealer apd ihe provisions of this Act shall, so far may be, apply accord:gly : Provided that the tax shall be charged at the rate at which it would ordinarily have been charged, had there been no escape or under-assessment. (2) The Commissioner may authorise any person appointed ander section 4 to ansist him in investigating any case or points in a casa at amy stage and to make a report thereon to the Commissioner or any prescribed authority in respect of all or amy of the asgesaments made in relation to the case in order fe prevent the evasion of tax. After considering the report of the investigating efficer the Cormi- ssioner may proceed to take action under sub-section (1) besides iniliating any other action under this Act aguinst the dealer concerned.