7. Bureau of lnvestigation

(1) The State Government may constitute a Bureau of lnvestigation for discharging the functions referred to in sub-section (3).

(2) The Bureau shall consist of an Additional Commissioner (hereinafter referred to as the Special Officer) and such number of other persons appointed under sub-section (1) of section 3 to assist the Commissioner as the State Government may deem fit to appoint.

(3) The Bureau may, on information or of its own motion, or when the State Government or the Commissioner so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith and send a report in respect thereof to the Commissioner.

(4) The Bureau may, for the purpose of holding investigation or inquiry under sub-section (3), exercise all the powers under section 62A, section 65, section 66, section 67, section 69, section 70, section 71 and section 73.

PROVIDED that the Commissioner may, on receipt of a report under sub-section (3), require the Bureau to transfer to him any accounts, registers or documents relating to the said report seized by the Bureau and, on such transfer, such accounts, registers or documents shall be retained by him subject to the provisions of section 66.

(5) The Bureau may, with the prior approval of the Commissioner, require any person appointed under sub-section (1) of section 3 to assist the Commissioner to transfer to it any accounts, registers or documents seized by him from any dealer or person under section 66 and, on such transfer, such accounts, registers or documents shall, subject to the provisions of section 66, be retained by the Bureau for carrying out the purposes referred to in sub-section (3) and sub-section (6).

(6) The Bureau may, after a case has been investigated or inquiry into by it, by order, assess or reassess tax, impose penalty, determine interest, or collect or enforce payment of tax, penalty or interest in respect of such case under this Act.

(7) The Special Officer shall assign such functions of the Bureau to such of the persons referred to in sub-section (2) as the Special Officer may think fit.

(8) The Bureau shall have, for carrying out the purposes of this Act, the same powers as are referred to in section 86.

(9) For the removal of doubts, it is hereby declared that subject to the other provisions of this Act, the Special Officer shall be competent to exercise all the powers which are exercisable under this Act by an Additional Commissioner, and any person appointed under sub-section (1) of section 3 to assist the Commissioner when appointed in the Bureau, shall be competent to exercise all the powers which are exercisable by such person under this Act and the rules made thereunder.

(10) Notwithstanding anything contained in sub-section (1) of section 3, the Special Officer and the other persons appointed in the Bureau under sub-section (2) shall have jurisdiction over the whole of West Bengal.