2005 (12) TMI 82

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....ained in exhibit P2 and for a direction to the respondents to grant the petitioner 20 per cent. of the amount seized by the respondents on April 20, 1989, from the firm M/s. Kushiram Ramchand. The allegation of the petitioner is that on information given by him, certain undisclosed income was detected and the amounts confiscated and accordingly, he is entitled to 20 per cent. of the amounts det....

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.... considering the representation of the petitioner at the time of hearing has come to the conclusion that the reward granted by the earlier competent committee was after carefully considering the nature and extent of information and extra taxes realized which were directly attributable to the information supplied by the petitioner as the informant. The claim of the petitioner that he is entitled to....

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....ances: (a) The accuracy of the information given by the informant; (b) The extent and nature of the help rendered by the informant; (c) The risk and trouble undertaken and the expense and odium incurred by the informant in securing and furnishing the information and documents; (d) The quantum of work involved in utilizing the information furnished and in making the assessment; (e) T....

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....ealizable will be determined only after all the assessments have become final. The relevant considerations would show that merely because one person gives an information, that need not necessarily enable him to any benefit as claimed by the petitioner in this case. The risk and trouble undertaken, the expense and odium incurred by the informant in securing and furnishing information, the relevance....