Reward claims for tax information require proof of actual revenue gain; ex gratia policy created no enforceable right here.

Entitlement to a reward for information on concealed income depends on proof that the disclosure actually led to additional revenue and satisfied the applicable guidelines. The plaintiff relied on a newspaper announcement and claimed his information produced extra tax recovery, but he produced no reliable evidence of such recovery. The burden remained on him to establish the factual basis for the claim, and the defendants were not required to disprove it or produce unrelated accounts. The reward was treated as ex gratia and discretionary, so no enforceable legal right arose merely from the announcement without proved entitlement.

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Issues: Whether the plaintiff established entitlement to a reward for supplying information relating to concealed income and gains, and whether the defendants were liable to pay the claimed amount.

Analysis: The plaintiff relied on a newspaper announcement concerning rewards for information about concealed income and asserted that his disclosures led to additional tax recovery. The Court held that the plaintiff produced no reliable evidence to show actual generation of additional revenue on account of the information supplied by him. The burden remained on the plaintiff to prove the factual foundation for the claimed reward, and the defendants were not required to prove a negative or produce accounts unrelated to the plaintiff's unsubstantiated figures. The Court also held that reward under such a policy is ex gratia and discretionary, and no enforceable legal right arose merely from the alleged announcement in the absence of proved entitlement under the applicable guidelines.

Conclusion: The plaintiff failed to prove entitlement to the reward claim, and the issue was answered against him.

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