TaxTMI 
TaxTMI 
2026 (1) TMI 693
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.... on behalf of the respondents. 3. The petitioner, by way of the present writ petition, is claiming the reward upon furnishing the information to the respondent-department, as per the policy in the form of Guidelines for Grant of Rewards to Informants, 2007. It is the case of the petitioner that he had supplied vital information to the respondent-department relating to the evasion of tax and, pursuant to that, the petitioner was called upon by the respondent-department to fill up the prescribed form, which he filled in the presence of the competent officer. The petitioner was also granted an interim award of Rs. 1,00,000/-. However, thereafter, the respondent-department had refused to give any further reward in accordance with the policy.....
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.... has already been paid to him. Thus, it is urged that the petitioner is not entitled to any further reward. 6. The aforementioned facts about the grant of information by the present petitioner relating to tax evasion of the Vasant Group of builders to the respondent-department are not in dispute. The petitioner was asked to fill up the form of statement as per the Guidelines of 2007, more particularly, as prescribed under Clause No. 8 of such Guidelines. The petitioner was called upon by the Income Tax Authority and, accordingly, he had signed the written statement in the presence of the competent authority on 13.05.2013. The petitioner was also given an amount of Rs. 1,00,000/- as an interim reward in terms of the Policy Guidelines, 200....
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....is not entitled to 20% as provided in the Policy and why the reward should be restricted to Rs.5.50 lakhs. Reliance is also placed by the learned counsel appearing for the respondents on letter dated 12.10.2011. The letter simply records that reward amount of Rs. 5.50 lakhs is being forwarded by a demand draft. The minutes show complete non application of mind on the prayer made by the appellant. It is well settled that if the decision-making authority does not record reasons for coming to a particular conclusion, the reasons cannot be supplied by filing affidavits. We, therefore, direct the Committee constituted under the State Government Policy dated 20.06.2001 to reconsider the case of the appellant. The pleadi....
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....ount/reward recommended for which approval is sought. Items 6(a), (b) and (c) of annexure to para 2.2 of Clause 13.1 of the said Guidelines mandate the procedure to be adopted for calculating the final reward, which includes interim reward, ad hoc reward, part of final reward and total of interim reward and part of final reward. Whereas, item 6(c) particularly refers to the net amount of final reward to be recommended. 10. The Clauses 13.1 and 13.2 of the Policy Guidelines, 2007 refer to the calculation of the quantum of the amount to be rewarded and the part of final reward which is to be determined after the decision in appeal, etc. The interim reward of Rs. 1,00,000/- finds place in Clause No. 15.1 of the said Policy Guidelines, which....