Section 57(2)(a) in The Chhattisgarh Value Added Tax Act, 2005
(a)If upon any information which has come into its possession the committee has reason to believe that any dealer has evaded payment of tax or is indulging in evasion of tax under this Act or under the Act repealed by this Act, it may draw its report in the matter and send it to the Commissioner to investigate into the tax evasion by such dealer.