If the work assigned to an investigation officer cannot be completed by him for any reason or if there is a reasonable reason that he is not suitable to do that work, the Director General may appoint another investigation officer in his place.
(2) If the information related to revenue leakage assigned for investigation and investigation is related to his close relative, or if he has a share or share or involvement in such matter, or if there is a transaction, transaction or dealing with a person related to that matter, the investigating officer shall immediately give the information to the Director General. Explanation: For the purposes of this sub-rule, "near relative" means a relative or spouse, father, mother, mother-in-law, brother-in-law, brother-in-law, sister-in-law, sister-in-law, brother-in-law, sister-in-law, cousin, uncle, aunt, uncle, cousin, Should mean son, daughter, son-in-law, grandson, granddaughter, granddaughter-in-law or son-in-law.
(3) If information is received in accordance with sub-rule (2) and if any misconduct is found, the Director General shall appoint another investigation officer instead of him to investigate and investigate.