(1) Upon final settlement of the case filed based on the information or clue that an act contrary to this Act is about to be committed, is being committed or has already been committed, the government employee or any other person providing such information or clue shall be awarded from the concerned Inland Revenue Office or Taxpayers’ Service Office with a reward in a sum to be set as follows from the proceeds recovered from the accused other than the excise duty on the excisable goods seized from the accused:- (a) Ten per cent of the claimed amount to the informant,
(b) Twenty per cent of the claimed amount to one who seizes and hands over goods only;
(c) Thirty per cent of the claimed amount to one who arrests and hands over the person, along with the goods. Provided that, in cases where the informant who gives information or clue are more than one person, the reward shall be divided between them on pro rata basis.
(2) In cases where any employee or police arrests a person, along with the goods seized, upon having a clue, twenty-five percent of the claimed amount shall be awarded to such employee or police. Provided that, in cases where only goods are seized, twenty-five percent of the value of the goods seized shall be given as reward. In cases where the reward to be so given exceeds fifteen thousand Rupees per person at a time, it shall be given not in excess of that figure.