Reward scheme for tax recovery extended to informers and officers, enabling discretionary payments for actionable intelligence. Rewards are extended to informers and government servants for information that leads to recovery of arrears from tax defaulters; informers' names will be kept confidential. The Chief Commissioner may authorize rewards only after departmental efforts to trace defaulters have been exhausted and the information is shown to have been instrumental in recovery. The reward quantum is discretionary, guided by the nature and efficacy of the information, and capped as per the scheme. Officer rewards require Reward Committee satisfaction that recovery was pending after finality or the unit was nonfunctioning, with no appeal pending, and follow existing allocation policies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reward scheme for tax recovery extended to informers and officers, enabling discretionary payments for actionable intelligence.
Rewards are extended to informers and government servants for information that leads to recovery of arrears from tax defaulters; informers' names will be kept confidential. The Chief Commissioner may authorize rewards only after departmental efforts to trace defaulters have been exhausted and the information is shown to have been instrumental in recovery. The reward quantum is discretionary, guided by the nature and efficacy of the information, and capped as per the scheme. Officer rewards require Reward Committee satisfaction that recovery was pending after finality or the unit was nonfunctioning, with no appeal pending, and follow existing allocation policies.
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