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Rule 3
Notice regarding leakage of revenue

(1) According to Section 7 of the Act, when giving notice that someone has leaked revenue or is about to do so, the related details or evidence obtained may be given in the format as per Schedule-1.
(2) If someone gives information over the telephone that the revenue has been leaked or is about to be leaked, the details of such information shall be recorded and certified by the Director General or an officer appointed by him.
(3) If someone wants to present himself in the department and give information about revenue leakage orally, the concerned employee of the department should open all the details about which he wants to give such information and read it to him and get it certified by the Director General or an officer appointed by him.
(4) If someone gives a notice of revenue leakage through electronic communication such as e-mail, fax, the relevant employee of the department shall print such notice and, if necessary, prepare a copy of the same and get it certified by the Director General or the officer designated by him.
(5) When any body or organized organization gives information related to revenue leakage, it can give it to the department through a letter, attaching all related documents and evidence.