Informer reward scheme extended to tax arrears recovery, subject to Chief Commissioner satisfaction and instrumental information leading to recovery. Extension of the informer reward scheme to recoveries from tax defaulters permits discretionary payment of a monetary reward where information on a defaulter's whereabouts or assets results in arrears recovery; the Chief Commissioner must be satisfied that departmental tracing efforts were exhausted and that the informer's information was instrumental. The reward quantum is determined by the information's nature, accuracy and efficacy and is capped as a proportion of the amount recovered. Rewards are payable only to informers, and public solicitation of leads may be authorised to assist recovery.
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Provisions expressly mentioned in the judgment/order text.
Informer reward scheme extended to tax arrears recovery, subject to Chief Commissioner satisfaction and instrumental information leading to recovery.
Extension of the informer reward scheme to recoveries from tax defaulters permits discretionary payment of a monetary reward where information on a defaulter's whereabouts or assets results in arrears recovery; the Chief Commissioner must be satisfied that departmental tracing efforts were exhausted and that the informer's information was instrumental. The reward quantum is determined by the information's nature, accuracy and efficacy and is capped as a proportion of the amount recovered. Rewards are payable only to informers, and public solicitation of leads may be authorised to assist recovery.
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