Section 5 in Taxation On Income (Investigation Commission) Act, 1947
5. Power of Central Government to refer cases for investigation.-(1) The Central Government may, at any time before the 31st day of December, 1947 , refer to the Commission for investigation and report any case in which the Central Government has prima facie reasons for believing that a person has to a substantial extent evaded payment of taxation on income, together with such material as may be available in support of such belief.
(2)If in the course of investigation into a case referred to it under sub- section (1), the Commission has reason to believe that some person other than the person whose case is being investigated has himself evaded payment of taxation on income, it may make a report to the Central Government stating its reasons for such belief, and on receipt of such report the Central Government may at any time refer the case of such other person to the Commission for investigation and report.
