8. Bureau of Investigation

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

(2)        The Bureau shall consist of a Special Commissioner or 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 so connected therewith and send a report in respect thereof to the Commissioner.

(4)        The Bureau may, for the purpose of carrying out any investigation or inquiry under sub-section (3), exercise all the powers under section 66, section 67, section 68, section 69, section 70, section 74, section 76, section 78, section 79, section 80 and section 81.

(5)        The Commissioner may, on receipt of a report under sub-section (3), require the Bureau to transfer to him '[any accounts, register or documents including those in the form of electronic records] relating to the said report seized by the Bureau and such accounts, registers or documents shall be retained by the Commissioner for further period, if necessary, subject to the provisions of section 67.

(6)        The Bureau may, with the prior approval of the Commissioner, require any person appointed under sub-section (1) of section 6 to assist the Commissioner to transfer to it any accounts, register or documents including those in the form of electronic records seized by him from any dealer or person under section 67 and, on such transfer, such accounts, registers or documents shall, subject to the provisions of that section, be retained by the Bureau for carrying out the purposes referred to in sub-section (3) and sub-section (7).

(7)        The Bureau may, after a case has been investigated or inquired into by it, by order assess or re-assess net tax or any other tax impose penalty, determine interest, or collect or enforce payment of tax, penalty or interest in respect of such case under this Act.

(8)        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.

(9)        The Bureau shall have, for carrying out the purposes of this Act, the same powers as are referred to in section 91.

(10)      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 a Special Commissioner or, an Additional Commissioner, as the case may be] and any person appointed under sub-section (1) of section 6 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.

(11)      Notwithstanding anything contained in sub-section (1) of section 6, the Special Officer and the other persons appointed in the Bureau shall have jurisdiction over the whole of West Bengal .

(12)      The Bureau of Investigation constituted under the West Bengal Sales Tax Act, 1994 (West Bengal Act49 of 1994), and continuing to have jurisdiction and powers under that Act immediately before the appointed day, shall, on and from the appointed day, be deemed to have been constituted, and shall have jurisdiction and powers under this Act, and the Special Officer, and other persons appointed under sub-section (1) of section 6 of that Act to assist the Commissioner, appointed in the Bureau of Investigation as aforesaid and continuing in office immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed in the Bureau under this Act and shall continue in office as such till such Special Officer or other person ceases to be appointed in the Bureau.