'Sindh Revenue Board (Reward) Rules 2012' notified

Sindh Revenue Board (SRB) has notified "Sindh Revenue Board (Reward) Rules 2012' regarding rewarding the informers of tax-evaders and the procedure of sharing the information in this regard.
SRB has issued a notification a few days back, a copy of which is available with Business Recorder. The notification states: "In exercise of the powers conferred by section 18 of Sindh Revenue Board Act 2010, the Government of Sindh is pleased to make Sindh Revenue Board (reward) Rules 2012.
If informer shares information of tax-evading resulting SRB would recover amount exceeding Rs 10,000 but not exceeding Rs 100,000, informer may get 5 percent of the amount of the tax involved. Besides, if SRB would recover amount exceeding Rs 100,000 but not exceeding Rs 1,000,000 the informer may get Rs 5000 + 3 percent, if SRB would recover amount exceeding Rs 1,000,000 but not exceeding Rs 10, 000, 000, the informer may get Rs 32, 000 + 2.5 percent, if SRB would get the amount of tax exceeding Rs 10, 000, 000, the informer would get Rs 257, 000 + 1.25 percent.
The informer shall, for detection of a unit liable to registration under section 24 which have failed to get registered with the Board, be eligible to reward not exceeding rupees 10 thousand in each such case after the person detected as un-registered has been registered and files his tax returns and tax realised is more than rupees 50 thousand in the three tax periods.
In the other cases or matters, sanction and payment of reward shall be made only where the information of the informer is definite and specific, documents produced and assistance provided in the inquiry leading to detection and collection of evaded tax amount which is at least five times more than reward due.
The evaded amount of tax shall mean the tax specified in sub-section (41) of section 2, or in sub-section (1A) of section 47 thereof. The Board shall be the competent authority to sanction the reward under these rules. The officer of the Board, receiving any information from the informer shall enter the details thereof in a secret register maintained in the office of Chairman.
After obtaining an informer secret code in relation to the information from that secret register, the concerned officer of the Board shall pursue the information and all correspondence and sanction order, in relation to the informer, shall be made with reference to the informer secret code number.
The identity of the informer shall not be disclosed to any person, Authority, Agency, Department or Officer unless permitted, in writing, by the Chairman. The reward case, in relation to informers, shall be processed by the officer of the Board who received and pursued that information under the guidance of the Member concerned who shall submit his recommendations to the Board.
The competent authority as specified in rule 4 shall not be bound by the recommendations and shall sanction the reward amount as per his use discretion, objectively subject to the limit specified in these rules and the graduated scale shall be relatable to the amount of tax evaded realised collected as per rule 3(3), or in case of registration as per rule 3(2).
The competent authority may sanction the award or reject it in full or any part thereof without assigning any reason. The decision of the competent authority shall be final and shall not be questioned or appealed in any forum. The Board may prescribed the procedure and issue further instructions and guidelines in relation to any matter connected with or incidental to the operation of these rules," the notification concluded.