5. Constitution of Vigilance Cell.

(1) The Commissioner may, by notification in the Official Gazette, constitute a Vigilance Cell with officers appointed to assist him under sub-section (2) of section 3, for discharging the functions specified in sub-section (2), and one of the officers constituting the Cell shall be declared the Chief Officer of the Cell.

(2) The Vigilance Cell, on information or of its own motion or when the Commissioner so directs, shall 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 thereof to the Commissioner.

(3) The Vigilance Cell for the purpose of holding investigation or inquiry under sub-section (2) shall exercise all the powers under section 61, 73, 74, 75, 76, 77, 78, 95 and 96 and any other power under this Act as the Commissioner may invest upon it.

(4) The Commissioner, on receipt of the report under sub-section (2), may require the Vigilance Cell to transfer to any officer appointed to assist him under sub-section (2) of section 3 any accounts, registers or documents relating to the said report, seized by the Vigilance Cell and on such transfer, such accounts, registers or documents shall be retained by such officer and shall be dealt with by him subject to the provisions of section 74.

(5) The Vigilance Cell, with the prior approval of the Commissioner, may require any officer appointed to assist the Commissioner under sub-section (2) of section 3, to transfer to it any accounts, registers or documents seized by him from any person or persons under section 74 and on transfer, such accounts, registers or documents subject to the provisions of section 74 shall be retained and dealt with by the Vigilance Cell for the purposes specified in sub-section (2) and sub-section (6).

(6) The Vigilance Cell, after a case has been investigated or inquired into, assess or reassess tax, impose penalty or interest in respect of such case under this Act, provided it is so directed by the Commissioner.

(7) The Commissioner may assign such other functions to any officer of the Vigilance Cell as he may consider necessary and may also assign any of the functions of the Vigilance Cell to any officer appointed to assist him under sub-section (2) of section 3, as he may consider necessary.

(8) The Vigilance Cell shall have, for carrying out the purposes of this section, the same powers as are provided under section 97 of this Act.

(9) The officers of the Vigilance Cell may exercise the powers under this section jointly by all officers, or by some of the officers or individually by any officer of the Cell subject to superintendence and guidance of the Chief Officer of the Cell.

(10) The Vigilance Cell shall have jurisdiction throughout the State of Assam or in any area as may be specified by the Commissioner.