UNION OF INDIA (UOI) Vs. O.C. JAIN

JUDGEMENT

(1.) THE scheme of rewarding informer will be totally unworkable, if we accept the contention that the reward amount is payable only upon the assessment being final under the statute. The assessment may go in appeals which may take more than the life time of an individual who has given information.

(2.) WE also think that the question of the suit being time barred,when the assessment is pending, does not arise.

(3.) WE are not inclined to entertain this appeal. Dismissed.