2000 (1) TMI 58

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....n of India, the petitioner prays for the following reliefs. "(i) issue a suitable writ, order or direction in the nature of certiorari quashing the letters dated 27-9-1999, 16-4-1999 and 3-3-1999 as contained in Annexure No. 84 as well as the decision of opposite party No. 3 Director General, Anti-Evasion (Reward Sanctioning Authority) with regard to payment of final reward to the petitioner af....

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....ment pronounced a Scheme in which reward was to be given to the persons who will give information regarding evasion of tax. The Scheme is contained in a Circular letter E No. 13011/3/85 - Ad.V. dated 30th March, 1985 and a copy thereof is annexed to the writ petition as Annexure No. 1. The petitioner claims that he furnished valuable information about evasion of Central Excise Duty by a public sec....

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....e award has been arbitrarily fixed and the petitioner should have been granted reward at the rate of 20% of the duty payable. 4.The Scheme mentions in paragraph 3.2.1 that informants and Government servants will be eligible for reward up to 20% of the duty, if any, sought to be evaded plus 20% of the fine and penalty levied, imposed and realised. The paragraph 4(1) of the Scheme is as under : -....

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....ganizers/financiers/ racketeers as well as the carriers have been apprehended or not." 5.Thus the Scheme clearly provides that the reward cannot be claimed as a matter of right and is purely ex-gratia payment in the absolute discretion of the authority competent to grant the reward. The Scheme, however mentions that in determining the reward the authority will keep in mind the specificity and a....