(1.) THE petitioner has preferred this petition under Article 226 of the Constitution of India interalia praying issuance of writ of mandamus or any other appropriate writ to the respondents for paying reward amount upto 10% of the amount of taxable income found from the place of Vimla Silk Mills Private Ltd and his associated group during Income Tax search made under Section 132 of the Income Tax Act from 12. 7. 1988 to 16. 7. 1988 at Surat as the said raid was initiated on the information furnished by present petitioner.
(2.) THE facts in brief deserve to be set out as under.
(3.) THE petitioner, who is said to have been informant to the Income Tax Department and used to give information with regard to evasion of income tax by the various assesses, based whereon search was carried out and the tax was recovered. The petitioner has submitted that in the year 1985, the Department introduced the schemes for rewards on giving the information to the department with regard to the concealment of the income and non-disclosure of the wealth. The petitioner put his life in risk and number of times given information to the respondents in respect of concealment of income and non-disclosure of wealth and evasion of tax. The petitioner informed the department vide serious of letters since 17. 8. 1987 to 18. 2. 1988 that one of the assess being M/s. Vimla Silk Mills Pvt. Ltd. Surat and their associates M/s. Amar Construction and others with regard to income tax concealment and non-disclosure of the assets. Pursuant to his information, the department carried out search under the provisions of Section 132 of the Income Tax Act from 12. 7. 1988 to 17. 7. 1988 at Surat at different premises. The petitioner has also relied upon the press note wherein, statement regarding nondisclosure of the income has been made. The petitioner is not being given the reward pursuant to the raid carried out on his information.