(1) If any of the persons involved in theft, forgery or forgery in government contracts discloses the same to the designated authority without complaining, he shall not be prosecuted or punished in accordance with this Act.

However, if it is necessary to recover the bad debt from him, this sub-section shall not be considered as an obstacle to recover the bad debt. If there is a provision for giving commission, half of such commission will also be given to the whistleblower as per sub-section (1).