5. Mobile Squad. -

(1) The State Government may constitute a mobile squad for discharging the functions referred to in sub-rule (3).

(2) The Mobile Squad shall consist of an Assistant Commissioner and such number of other persons appointed under sub-rule (1) of rule 3 to assist the Commissioner as the State Government may deem fit to appoint.

(3) The Mobile Squad 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 so connected there with, and send a report in respect thereof to the Commissioner.

(4) The Mobile Squad may, for the purpose of carrying out any investigation or inquiry under sub-rule (3), exercise all the powers under sections 54, 64, 65, sub-sections (6), (12), (13), and (15) of section 66, and sections 67, 84 and 86 of the Act.

(5) The Commissioner may, on receipt of a report under sub-rule (3) require the Mobile Squad to transfer to him any accounts or registers or documents relating to the said report seized by the Mobile Squad, and such accounts, registers or documents shall be retained by the Commissioner for further period if necessary, subject to the provisions of section 64 of the Act.

(6) Notwithstanding anything contained in sub-rule (2) of rule 3, the Assistant Commissioner and the other officers appointed to the Mobile Squad shall have jurisdiction over the whole of Nagaland.

(7) The Mobile Squad, shall, on and from the appointed day, be deemed to have been constituted, and shall have jurisdiction and powers under the Act and shall continue in office as such till such time an Assistant Commissioner or any other officer ceases to be appointed in the Mobile Squad.