- (1.) By means of this petition under Article 226 of the Constitution of India, the petitioner prays for the following reliefs. (i) issue a suitable writ, order or direction in the nature of certiorari quashing the letters dated 27.09.1999, 16.04.1999 and 03.03.1999 as contained in Annexure No. 84 as well as the decision of opposite party No. 3 Director General, Anti-Evasion (Reward Sanctioning Authority) with regard to payment of final reward to the petitioner after summoning the original of the same from the opposite party. (ii) issue a suitable writ, order or direction in the nature of mandamus commanding the opposite parties to pay to the petitioner final reward at the rate of 20% of the duty evaded, fine and penalty which comes to Rs. 29,41,711.00 and the amount paid to the petitioner as Advance Reward may be adjusted. (iii) issue a suitable writ, order or direction commanding the opposite parties to pay interest at the rate of 18% per annum since Jan. 1996 on the sum of reward till the date of actual payment of reward to the petitioner.
(2.) We have heard Sri P.P. Srivastava, learned Senior Advocate assisted by Sri D.V. Singh, Counsel for the petitioner and Sri RD. Gupta, learned Standing Counsel for the respondents.
(3.) The Government pronounced a Scheme in which reward was to be given to the persons who will give information regarding evasion of tax. The Scheme is contained in a Circular letter E No. 13011/3/85 - Ad.V. dated 30th March, 1985 and a copy thereof is annexed to the writ petition as Annexure No. 1. The petitioner claims that he furnished valuable information about evasion of Central Excise Duty by a public sector undertaking namely M/s. Cawnpore Woollen Mills branch of the British India Corporation Ltd. Kanpur and as a result of protracted effort by the petitioner dues amounting to Rs. 1,32,08,555.99 where adjudicated against the said Mills out of which about Rs. 94,00,000/- have already been realised and that the petitioner was entitled to reward at the rate of 20% thereof. However, the authorities initially awarded Rs. 2.25 lacs to the petitioner and subsequently awarded Rs. 30,000/- as final reward. The communication is contained in a letter dated 3rd March, 1999 issued by the Under Secretary to the Government of India stating that that is the final award commensurate to the information supplied by the petitioner. The petitioners claim is that the reward is insufficient and the amount of the award has been arbitrarily fixed and the petitioner should have been granted reward at the rate of 20% of the duty payable.;