Section 45(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)The State Government may constitute a committee for detection and investigation of evasion of tax under this Act or the Act repealed by this Act. The committee shall consist of such number of members as the State Government may determine. The committee shall be assisted by such officers specified in Section 3 as the State Government may appoint for the purposes. The authority and the officers appointed to assist it shall perform such functions as the State Government may direct.
