If it is found necessary to conduct a preliminary investigation in relation to the revenue leakage received or information received by the department from any other source as per paragraph - 2, the Director General himself or through an authorized employee may conduct or conduct a preliminary investigation.
(2) While conducting preliminary investigation in accordance with sub-rule (1), the Director General may conduct an on-site study or observation in relation to such information or investigate or conduct an investigation by other appropriate means.
(3) If any officer is assigned for preliminary investigation according to this rule, such officer shall conduct preliminary investigation and submit the report to the Director General.