RAM BARAN MISRA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a writ petition, by a person, who claims to be an informer to the Income-tax Department. The contention is that for the information which has been given by him during his occupation as a professional informer to the Income-tax Department, the commensurate "reward" has not been forthcoming. Thus, the petitioner desires a writ from the High Court that his percentage, in reference to the context of recoveries facilitated from the raids amounting to Rs. 3,59,80,000, as final reward is not being delivered to the petitioner by the Income-tax Department.

(2.) THE petitioner, Ram Baran Misra, registered as professional informer, has a Code No. 102, and is resident of 6-19, Baisnav Para, First Lane, P. O. Maheshsri, Rampur, District Hooghli, West Bengal. His complaint before the High Court is that the petitioner has been successful in facilitating raids against the persons mentioned in this writ petition. THEse raids have facilitated recoveries to the Income-lax Department amounting lo about Rs. 36 crores. This amount includes income, penalty and interest.

(3.) IF the contention be that it is a fundamental right of the petitioner to have an occupation as an "informer", the court has reservations on such a claim. Regard being had to the contents of the Search and Seizure. Manual, the occupation of an "informer" and remuneration is directly related to the quality of the information and its result. The reward will ' bo directly proportionate to the quality and content of information. Snooping on tax evaders is the business of the tax-man. But, the aides who facilltate locating hidden income have a special code of conduct with the Income-tax Department, which cannot be enforced by the High Court in its writ jurisdiction.