1998 (5) TMI 22

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....he Income-tax Department. The contention is that for the information which has been given by him during his occupation as a professional informer to the Income-tax Department, the commensurate "reward" has not been forthcoming. Thus, the petitioner desires a writ from the High Court that his percentage, in reference to the context of recoveries facilitated from the raids amounting to Rs. 3,59,80,0....

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....ncome-tax authorities, as until final assessment has been made this information is confidential and retained as such by the Assistant Director of Investigation. The petitioner has appended to the writ petition annexures which are labelled "Gopniya", that is to say, confidential. The information which the petitioner is disclosing in the present writ petition, is subject to a code of conduct betw....

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.... If the contention be that it is a fundamental right of the petitioner to have an occupation as an "informer", the court has reservations on such a claim. Regard being had to the contents of the Search and Seizure Manual, the occupation of an "informer" and remuneration is directly related to the quality of the information and its result. The reward will be directly proportionate to the quality an....