Section 57(2)(b) in The Chhattisgarh Value Added Tax Act, 2005
(b)If in any emergent case, upon any information which has been received by the Commissioner he has reason to suspect that a dealer is attempting to evade or has reason to believe that a dealer has evaded payment of tax or is indulging in evasion of tax, he may, for reasons to be recorded in writing, direct any of the officers referred to in clauses (c) to (g) of sub-section (1) of Section 3 to proceed to investigate into the tax evasion by such dealer.