Sales Tax Instructions

Sales Tax Instructions, 2009
(c)
Officers and staff of sales tax department working in the Central Board
of Revenue or the subordinate offices under its control, who render
meritorious services.
2. The following shall be the scale of rewards:-
AMOUNT OF SALES TAX
ADMISSIBLE
Rs. 20,000/- or less
Over Rs. 20,000/- but not more than
Rs. 5,00,000/-
Over Rs. 5,00, 000/-
AMOUNT OF REWARD
INVOLVED
50 % of the sales tax involved.
Rs. 10, 000/- Plus 25% of the sales tax.
Rs. 1, 30, 000/- plus 10% of the sales tax
involved in excess of Rs. 5,00,000/-
3. A reward of Rs. 5,000/- in addition to the reward admissible for detection
of evasion, shall be payable to the informer for each un-registered unit detected. In case
there is no informer in detection of an un-registered unit, this amount shall be paid to the
Sales Tax Officer who primarily detected this un-registered unit.
4. Out of the amount of reward admissible according to paragraph 2, the
following shall be the distribution:-
(i) Informer 20% of the admissible
reward.
(ii)
Staff and Officers of sales tax department or
other anti-evasion agencies involved in
detection of evasion/escaped assessment.
40% of the admissible
reward.
(iii) Common Pool for the welfare of the staff and 40% of the admissible