5. (1) The Government of the People's Republic of Bangladesh shall set up a committee or committees as it may deem fit and such committee or committees shall decideÔÇö (a) which of the currency notes surrendered under paragraph 3 were illegally acquired or illegally removed from the former State Bank of Pakistan or any of its branches or from any office or branch of any other bank or any Government Treasury; and (b) whether any person surrendering any such currency notes has evaded any tax payable to the Government. (2) A committee or committees so appointed may frame rules and regulations or may issue such directives as it may deem necessary for the performance of its function. (3) The committee may exempt tenders of demonetised notes of any specific amount or tenders made by any category of persons exempt from scrutiny. (4) The decision of a committee under sub-paragraphs (1), (2) and (3) shall be final.