(1) The investigating officer, while investigating the offense related to revenue leakage, shall determine and collect additional income tax, value added tax, excise duty, customs duty, other tax or non-tax, which should be determined according to the prevailing law, or if it is found that additional revenue should be collected, he shall submit a report to the department mentioning the same. .
(2) After receiving the report as per sub-section (1), if the department finds that there has been a revenue leakage of up to fifty lakh rupees, it may determine and send such income tax, value added tax, excise duty, customs duty or other tax or non-tax to the related organization or body for collection. However, if any action is taken with the intention of evading revenue intentionally or maliciously, the case shall be prosecuted according to this Act.
(3) If it is written according to sub-section (2), the concerned organization or institution shall determine the revenue and give the information to the department.
(4) During the investigation and investigation, if errors are found in the procedures and work systems adopted by the revenue collection agency for revenue collection, the department may send a written notice to the relevant organization or agency through the office of the Prime Minister and the Council of Ministers to prevent such errors from occurring or to correct such errors.
(5) - If it is written according to sub-section (4), such organization or entity shall correct the said mistake as soon as possible and give the information to the department.
(6) Notwithstanding anything written in sub-section (2), a case shall be filed in accordance with this Act in case of leakage of revenue of more than fifty lakh rupees.