ABC Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of present writ petition, the petitioner has prayed for the following reliefs:

(2.) Thus, the petitioner is claiming the enhanced amount of reward in light of the guidelines for grant of rewards to the Informants, 2007 issued by the Ministry of Finance, Government of India, Department of Revenue, Central Board of Direct Taxes (CBDT). It is not in dispute that the petitioner is already paid the reward of Rs.17,51,484.00 as final reward as per the decision of the Central Board of Direct Taxes (CBDT) after detailed examination of the facts. The petitioner, who is a Real Estate Consultant, passed on some information to the revenue relating to the escapement of income by various entities pointing out evasion of tax paid by one SHELADIA group on the purchase of land wherein, cash amount of Rs.47.50 crores was directly paid to the original owners. On the basis of such information supplied by the petitioner, a raid was carried out on 14/12/2010 at the premises of SHELADIA Group owners and sellers of land, and as per the case of the petitioner, the Income Tax Department got disclosure of Rs.60.48 crores and seized cash of Rs.1.5 crores.

(3.) Learned advocate, Mr.Jit P. Patel appearing for the petitioner has submitted that initially, the recommending authority recommended Rs.44,55,000.00 of reward i.e. 5.48% of Rs.8.12 crores, however, instead of paying such amount, he has been paid an amount of Rs.15,00,000.00 initially and thereafter, an amount of Rs.2,51,484.00 as per the decision of the CBDT was paid. Thus, it is urged that the respondents may be directed to pay the entire reward as per the decision of the recommending authorities. In support of his submissions, he has placed reliance on the decision of the Supreme Court in the case of The Secretary, Central Board of Direct Taxes and Ors. Vs. B. Shyam Sunder, AIR 2001 SC 3288.