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Section 10
<br> which may appoint an investigating officer
In accordance with this Act, the Director General may carry out the investigation and investigation of the offense related to the leakage of revenue ………… as necessary, or assign any employee of the department to do the work as an investigation authority.
(2) Notwithstanding anything written in sub-section (1), the Government of Nepal may, as necessary, appoint other government agencies or government employees to carry out investigations and investigations in relation to the offenses related to revenue leakage ………….. in accordance with this Act.
(3) During the investigation and investigation of an offense initiated under this Act, if it is found that an offense has been committed in accordance with other prevailing laws, the department may send a written notice to the relevant agency or authorized officer to proceed with the action in accordance with the same law.