7. (1) The Tribunal shall after the examination of the materials furnished by the assessee and after making enquiries as aforesaid make an order declaring whether the assets declared by the assessee, or any part thereof constitutes income, profits or gains which escaped assessment to tax under the Income-tax Ordinance, 1984 (XXXVI of 1984), the Excess Profits Tax Act, 1940, or the Business Profits Tax Act, 1947 and shall also specify the previous year or years in which such income, profits or gains accrued or arose or were received or shall be deemed to have accrued or arisen or to have been received, and where such income, profits or gains have accrued or arisen outside Bangladesh, the previous year or years in which the income, profits or gains accrued or arose or shall be deemed to have accrued or arisen and the previous year or years in which they were brought into, received in or remitted to, or deemed to be brought into, received in or remitted to Bangladesh. (2) The Tribunal shall further make an order declaring whether any assets declared by the assessee, or any part thereof, did not constitute income, profits or gains and specifying the amount which should not be taxed. (3) If the members of the Tribunal differ in opinion on any point or points, they shall state the point or points on which they differ and the case shall be referred by the President of the Tribunal to an additional member (being a person who is or has been a Judge of ¹[the High Court Division]) to be appointed by the Government for the purpose of deciding the point or points on which there is a difference of opinion and the point or points shall be decided according to the opinion of the additional member. (4) The Tribunal shall communicate its order to the assessee and to the Government. (5) The Government shall send a copy of the Tribunal's order to the Income-tax Officer having jurisdiction over the assessee.