In relation to information related to revenue leakage received in the department in accordance with paragraph-2 or from any other source, if the following conditions exist as a result of the preliminary investigation or investigation and investigation in accordance with rule 7, the Director General may keep such information under investigation with reason:-
(a) if such information does not appear to relate to leakage of revenue,
(b) If at first sight such information does not appear to be factual,
(c) If such information is found to have been investigated and concluded once by the department or any other body, or (d) If it appears that a notice has been given again on the same subject without attaching any additional evidence in relation to any notice contained in the notice,
(2) According to sub-rule (1), the details related to the information kept in the database should be included in the annual report of the department.
(3) According to sub-rule (1), if additional evidence is obtained by any means regarding the information kept under surveillance, the Director General shall proceed with the investigation officer to carry out the necessary investigation and investigation in relation to such information.