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Regarding introduction of reward scheme for informers providing vital inputs in order to check and detect value added tax evasion in Delhi.

VAT - Delhi - No.F.3(434)/Policy/VAT/2015/676-87 - Dated:- 9-9-2015 - GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 No.F.3(434)/Policy/VAT/2015/676-87 Dated : 09/09/2015 ORDER It has been decided to introduce a reward scheme for informers providing vital inputs in order to check and detect value added tax evasion in Delhi so as to minimize the pilferage of VAT revenue of the Government of Delhi. In order to crack dow .....

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considered to be an informer eligible for reward if he / she furnishes specific information regarding tax evasion through undisclosed sales or movement of goods. However, the reward shall be confined to cases where the specific information leads to search and seizure and finally results in the Department being able to actually realize revenue on that undisclosed sale / movement of goods. Subsequent informers on the same information shall not be entertained. Govt. servants except those posted in .....

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tion of a reward, he will be required to furnish a written statement along with an undertaking to the effect: (a) That he is aware that the information of documents furnished by him do not, ipso facto, confer on him right to any reward and that he would be bound by the decision of the competent authority in this regard; (b) That he is aware that the extent of reward depends on the precision of the information and usefulness of the documents furnished by him; (c) That the reward would pertain onl .....

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that the Government is under no obligation to enter into any correspondence regarding the details of additional revenue/demand created and realized as a result of his information; (f) That he accepts that payments of reward is ex-gratia in the absolute discretion of the authority competent to grant rewards and he has no right to dispute the correctness of the decision in any court of law; (g) No reward shall be granted to the informer if the information furnished is vague and of general nature, .....

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itten statement in the presence of such authority. The original statement of all cases shall be kept in the custody of the Joint Commissioner/ Additional Commissioner concerned. However, no reward shall be admissible if the informer refuses to give the written statement & undertaking as referred to above. 4. ELIGIBILITY OF THE INFORMER FOR REWARD (i) In the cases. where inspection is undertaken consequent to written information furnished by the informer and as a result additional demand of t .....

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realized, the informer shall be eligible for reward up to 7.5% of the additional tax demand created and realized or ₹ 10 lac, whichever is less. iii) The reward shall be released as under: a) Advance reward: an advance amount upto a maximum limit of ₹ 25,000 shall be released to the informer upon successful search and seizures where preliminary estimates reveal that the additional tax demand is likely to be ₹ 10 lac or more. b) Interim reward: an amount proportionate to the de .....

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ment's favour, and amount of tax due is deposited with interest and penalty. 5 PROHIBITION OF REWARDING GOVERNMENT SERVANTS IN CERTAIN CASES. No reward shall be granted under these guidelines to a government servant who furnishes information or evidence to this department in his official capacity. Explanation:- For the purpose of above para, a person employed as an employee by the Central or any State or any Union Territory Government or a nationalized bank or any local authority or any publ .....

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ward which may be granted, the authority competent to grant reward will keep in mind the specificity and accuracy of the information, the risk and trouble undertaken, the extent and nature of the help rendered by the informer, whether information gives clues to persons involved in tax evasion or their associates etc. 7. BUDGETARY ALLOCATION The Trade &Taxes Department shall be given additional budgetary allocation to meet out the expenditure on this account. 8. REWARD EVALUATION COMMITTEE (R .....

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