Income-tax reward claim processing must be finalised expeditiously, with no ruling on entitlement or quantum

An income-tax reward claim based on information leading to tax recovery was stated to be under processing in stages, with final payment to follow the applicable guidelines after approval. The ex gratia request was not pressed. The High Court directed the respondents to finalise the reward claim expeditiously and in any event within five months, without making any final determination on entitlement or quantum beyond that direction.

---

---

Issues: Whether the respondents should be directed to finalise the petitioner's claim for reward for information leading to tax recovery, and whether any ex gratia relief was to be granted.

Analysis: The petitioner sought payment of reward under the income-tax reward scheme for information that allegedly led to substantial tax recovery. The respondents stated that the reward claim was being processed in stages and that final payment would be made in accordance with the guidelines after approval. The claim for ex gratia payment was not pressed.

Outcome: The respondents were directed to finalise the reward claim expeditiously and in any case within five months. No final adjudication was made on the quantum or entitlement beyond that direction.

---