1998 (5) TMI 22

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..... s 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-ta .....

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..... is confidential and retained as such by the Assistant Director of Investigation. The petitioner has appended to the writ petition annexures which are labelled "Gopniya", that is to say, confidential. The information which the petitioner is disclosing in the present writ petition, is subject to a code of conduct between the petitioner and the Department, the nature of which is confidential. The .....

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..... 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 be directly proportionate to the quality and content of information. Snooping on tax evaders is the business of the tax-man. .....

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