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2021 (1) TMI 327 - DELHI HIGH COURTSeeking reward for providing information - Tax Evasion Petition (TEP) and Benami Transaction Tax Evasion Petition - the Income Tax Informants Rewards Scheme, 2018 - The petitioner, in the petition has pleaded that the petition is filed by him as a public spirited person. However, in spite of the said averment, the same has not been labelled as a Public Interest Litigation and is not in compliance with the Delhi High Court (Public Interest Litigation) Rules, 2010 for filing Public Interest Litigation - HELD THAT:- Prima facie it appears that TEPs filed by the petitioner or by any of the other legal heirs or at their instance as well as this petition, are to coerce the said M/s JPA and M/s Vijay Automobiles to settle the claims, inter alia of the petitioner’s wife. The same cannot be permitted and is an abuse of the process of the Court. The Court cannot allow its machinery and process to be used and invoked by such unscrupulous petitioners, to settle their own scores. Though certain schemes brought out by the Income Tax Department encourage the filing of complaints of income tax evasion to be made and which can obviously be made only by insiders who have fallen apart from the entity/person earlier indulging in tax evasion, but the petitioner, though referring to the same, has not filed any copy of the said scheme and has not shown any provision under which the petitioner, besides lodging a complaint or furnishing information, has a right to activate the Court machinery to issue mandamus to the respondent to take further action against the person/s complained against. Such abuse of process of this Court cannot be permitted.
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