9. Special Investigation Unit. (SIU).-

(1) The Government shall constitute a Special Investigation Unit, hereafter referred to as "Unit" for discharging the functions referred to in sub-section (3).

(2) The Unit shall be headed by an Additional Commissioner and consist of such number of other officers appointed under clause (b) and clause (c) of sub-section (2) of section 3 as the Government may deem fit.

(3) The Unit may, either on the basis of any information received or of its own motion or on directions from the Commissioner, under the supervision of the Additional Commissioner carry out an investigation or hold an enquiry where there is reason to believe that evasion of tax is taking place and furnish a report in respect thereof to the Commissioner.

(4) The Additional Commissioner may for the purpose of holding investigation or enquiry under sub- section (3) exercise all the powers under section 66, section 67 and section 91.

(5) The Additional Commissioner may with the prior approval of the Commissioner, for the purpose of holding investigation or enquiry under sub- section (3), require any officer appointed under sub-section (2) of section 3 to transfer to the Unit any accounts, registers or documents seized by him from any person under section 66 and on transfer, such accounts, registers or documents shall, subject to the provisions of section 66 be retained by the unit for the purpose of carrying out such investigation or holding such enquiry.

(6) The Additional Commissioner after a case has been investigated or enquired into shall, assess or reassess tax, impose penalty, determine interest or collect or enforce payment of tax, penalty or interest in respect of such case under the Act.

(7) The Commissioner may assign such other functions to any officer of the Unit, as he may consider necessary.

(8) The Additional Commissioner shall have, for carrying out the purposes of the Act the same powers as are specified in section 89.