Sales Tax Instructions

Sales Tax Instructions, 2009
officers of the unit which carried out/detected
reward.
the evasion/escaped assessment.
Provided that in cases where there is no informer, the share of the informer shall also be
given to the Common Pool Fund in addition to the share in clause (iii) above.
5. Officers set out in the schedule to this order may sanction rewards to the
officers upto grade-18 or equivalent rank provided such officers actually participated in
detection of the sales tax involved. In case of officers of grade-19 or above who actually
participated in the detection, reward shall be sanctioned by the Central Board of Revenue.
Provided that the reward to officers and staff of the Sales Tax Department shall not
exceed 2 years salary of the individual officer/official in each case.
6. The amount of fines and penalties shall not be taken into consideration
for reward purposes. However, reward on account of additional taxes payable as on the
date of detection provided that the said amount has been duly recovered.
7. If no appeal/revision has been filed against the detection of evasion of
sales tax, the whole of the admissible reward shall be paid immediately after expiry of
limitation for filling of appeal/revision. In case an appeal has been filed against the
Order-in-Original, then 25% of the admissible reward shall be paid on ad-hoc basis
immediately and the balance after the sales tax found evaded have been realized.
8. The reward in relation to the detection of an un-registered unit shall be
paid soon on filing of the second return after registration of that person.