7A. Economic Offences Investigation Cell.

(1) The State Government may constitute a Cell namely the Economic Offences Investigation Cell for the purposes of carrying out investigation or holding inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith.

(2) The Economic Offences Investigation Cell shall consist of the Director of Economic Offences Investigation Cell appointed by the State Government and such other officers appointed to assist him as the State Government may think fit.

(3) Subject to such rules as may be prescribed, the Director of Economic Offences Investigation Cell may, notwithstanding anything to the contrary contained in this Act, on information or on his own motion or when the State Government so directs, exercise all the powers under section 62A, section 65, section 66, section 67, section 69 and section 70, for the purpose of carrying out such investigation or inquiry.

(4) The Director of Economic Offences Investigation Cell shall, after carrying out the investigation or inquiry, send a report thereof to the State Government.

(5) The Director of Economic Offences Investigation Cell and the officers appointed to assist him shall exercise jurisdiction over whole of West Bengal.

(6) On receipt of the report referred to in sub-section (4), the State Government may send such report to the Commissioner for taking such action as may be deemed necessary,';