Section 30. Enforcement Branch

(1) With effect from the appointed day, the Enforcement Branch constituted under the Meghalaya Sales Tax Act shall be deemed to have been constituted under this Act for discharging the functions referred to in sub-section (3) of this. (2) The officers of the Enforcement Branch shall work under the direction of the Assistant Commissioner of Taxes subject to over all control of the Commissioner of Taxes. (3) The Enforcement Branch on information or of its over motion or where the Commissioner so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractice connected therewith and send a report in respect thereof to the Commissioner.