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2015 (6) TMI 97 - HC - Income TaxRelease of reward money of the petitioner - petitioner, who is an alleged informer of the search proceedings in the matter of Jai Singh Thakur & Sons, Poanta Sahib, District Sirmour, Himachal Pradesh - Held that:- It is a fit case whereby the petitioner is entitled for the said relief, as per Clause 13.1 of the guidelines titled as 'Guidance for Grant Of Rewards To Informants, 1993' issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The said clause provides that the authority competent to grant reward may grant the same to the extent of 10% of the extra income tax, wealth tax, gift tax and estate duty, levied and actually realised. A ceiling of ₹ 5 lacs has been fixed with the proviso that the same would go upto 10% of the extra tax actually realised, which was liable to be waived in suitable cases, after getting approval of the Full Board. The respondents cannot be permitted to take a summersault and now, submit that on the basis of lack of specific information, the petitioner was not entitled for the reward money, as has been laid down in the guidelines, as noticed above. The purpose of the guidelines cannot be frustrated by taking such a narrow view. Rather, apart from the sum of ₹ 5 lacs which the petitioner is entitled to after adjusting the sum of ₹ 80,000/- already received, this Court is of the opinion that keeping in view the benefits which have accrued to the Department in view of the information received, as noticed in the communication above, it would be a fit case whereby the competent authority, is liable to consider whether reward money upto the ceiling of 10% of the tax levied, can be granted. Accordingly, the present writ petition is allowed. Respondent No.2 shall ensure that the balance amount of ₹ 5 lacs, after adjusting a sum of ₹ 80,000/- already received, is paid to the petitioner, within a period of 2 months from today. Regarding the balance claim of 10%, as per the proviso, the case will be forwarded to the competent authority and decision would be taken on the said case, within a period of 3 months, thereafter and the same be communicated to the petitioner.
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