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Section 32A
Blacklist:

(1) In accordance with this Act, the department shall send a written report to the relevant agency to blacklist the person or entity found guilty of the offense of revenue leakage as well as the investigation and investigation of the offense in accordance with the prevailing law on public procurement and banks and financial institutions.
(2) If written in accordance with sub-section (1), the concerned body shall blacklist such person or body in accordance with the prevailing law.