1998 (6) TMI 24

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther the amount received by an informer as reward from the Government for having given information about concealment by a manufacturer of goods regarding the proper amount on which excise duty was payable, should be treated as an "award" for gallantry or merit, is the question that arises for consideration in this petition. The petitioner received a sum of Rs. 24,40,000 for having given such in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able on the goods manufactured by him. Such a reward cannot be regarded as a meritorious award. If as a citizen, without expectation of any amount, the assessee had provided information and had the Government of its own without being legally bound to do so, given him an award for the civic consciousness displayed, the matter would have been different. The petitioner came up with the information so....