(1) Notwithstanding anything else written in this Act, the investigation and investigation of the offense of revenue leakage at the state or local level shall be done by the agency or officer designated according to the relevant state law.
(2) If a case is found to be filed as a result of the investigation and investigation as per sub-section (1), the case shall be filed in accordance with this Act by following the procedure as per section 20.
(3) According to sub-section (1), investigation related to leakage of revenue in the concerned province: Until the formation of the agency, the department will conduct investigation and investigation in accordance with this Act.
(4) If it is determined that there is an offense of leakage of revenue of the state or local level, the punishment will be as per section 23.