(1) An offense under this Act may be reported within one year from the date of knowing that such offense has been committed and within six months from the date of such report, the Government of Nepal shall publish a notice in the Nepal Gazette and file a case before the designated court. (2) Any person in sub-section (1) In spite of what has been written, when an employee or official of a bank or financial institution commits a banking offense by misappropriating or damaging the property of a bank or financial institution, a lawsuit can be filed against such employee or official at any time, and such employee or official retires from his position. Even after doing this, there will be no hindrance in proceeding with the case.