Initiation and conduct of proceedings

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....put tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the 2[Director General of Anti-profiteering] or a detailed investigation. (2) The 2[Director General of Anti-profiteering] shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or services or the benef....

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....ector General of Anti-profiteering] shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The 2[Director General of Anti-profiteering] shall complete the investigation within a period of 3[six] months of the receipt of the reference from the Standing Committee or within such extended period not exceeding a ....