(1) In relation to auctioning as per Section 32 of the Act, the investigation officer shall form the following evaluation committee and evaluate such goods and maintain them on the same basis while establishing the Panchkriti Moal:-
(a) Director General or Deputy Director General of the Department – ​​Coordinator
(b) Representative (R.P. II Class), Office of the Comptroller General – Member
(c) Department of District Attorney – Member
(d) Expert in the relevant subject designated by the Director General - Member
(e) Head - Member - Secretary of the Financial Administration Branch of the Department (2) According to sub-rule (1) if it is not practical or possible to establish a panchakriti mall or if the seized goods have to be auctioned immediately, the investigation officer shall establish a panchakriti mall with the approval of the director general and the representative of the nearest government office and Bhadrabhaladmi.