(1) If an opinion is received from the concerned public prosecutor's office to file a case, the investigating officer under section 20 of the Act shall file a charge sheet before the officer who will hear the case.
(2) In the indictment according to sub-rule (1), the following things should be disclosed:-
(a) Accused's name, surname, nationality (permanent, temporary and contact address, telephone, email)
(b) the matters and facts alleged or charged,
(c) Related Law,
(d) Analysis of Law and Facts,
(e) Elements of the offence,
(f) Actual details of leakage of revenue (including disclosure of amount),
(g) Basis for determination of quantum of offense relating to leakage of revenue,
(h) Punishment claims,
(i) Other relevant matters.
(3) After filing the indictment according to sub-rule (1), if there is a need to indict any person on the basis of the additional evidence received, the additional indictment can be filed after completing the process according to this regulation.
(4) The format of the indictment shall be as per Schedule-23.