MANSINH HANSRAJ KHATAU Vs. UNION OF INDIA

JUDGEMENT

(1.) The plaintiff was an income tax practitioner, now retired.

(2.) In the first week of November, 1964 defendant No. 1 through its officer Mr.J.P.Singh, the Chairman of the Central Board of Direct Taxes, New Delhi made an announcement in a press conference which was published in various news papers on 8th November, 1964 to the effect that "the persons who discloses their concealed income voluntarily would be treated leniently and further; that the rate of reward to those furnishing information about concealed income has been stepped up from 2.5% to a minimum of 7.5% of the extra tax which would be generated as a result of such information and in suitable cases the reward might go upto 10%" .

(3.) On 23/03/1973, first petition filed by the plaintiff providing information related to Pittie Family.