6. A person who has surrendered any currency notes under paragraph 3 shall on production of the receipt issued to him under paragraph 4, be entitled to receive, on such dates as may be notified by the Bangladesh Bank in the official Gazette or otherwise, the amount equivalent to the value of the currency notes so surrendered by him from such bank or agency as may be mentioned in the notification, provided - (a) the currency notes surrendered by him have not been found by the committee to have been illegally acquired or illegally removed from any branches of the former State Bank of Pakistan or from any office or branch of any other bank or from any Government Treasury; and (b) such person has been found by the committee not to have evaded any tax payable to the Government.