Jugal Kishore v. Director General Of Income Tax (Investigation), Centralrevenue Building, Statue Circle, Jaipur (Raj.)Revenue Building, Statue Circle, Jaipur (Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10671/2024 Jugal Kishore S/o Shri Khema Ram, Aged About 50 Years, R/oWard No.5, Bungda Road, Neemka Thana, District Sikar. ----Petitioner Versus 1. The Central Board Of Direct Taxes, Through The Director,Investigation, Department Of Revenue, Ministry OfFinance, Government Of India, Ara Center (Ground Floor),E-2, Jhandewalan Extension, New Delhi 110055.Investigation, Department Of Revenue, Ministry OfFinance, Government Of India, Ara Center (Ground Floor),E-2, Jhandewalan Extension, New Delhi 110055. 2. Director General Of Income Tax (Investigation), CentralRevenue Building, Statue Circle, Jaipur (Raj.)Revenue Building, Statue Circle, Jaipur (Raj.) 3. Assistant Commissioner Of Income Tax (BenamiProhibition), Room No. 335, Ncr Building, Statute Circle,C-Scheme, Jaipur (Raj.)Prohibition), Room No. 335, Ncr Building, Statute Circle,C-Scheme, Jaipur (Raj.) ----Respondents For Petitioner(s) : Mr. Avinash Saini Mr. Kapil Joshi through VC For Respondent(s): Mr. Siddharth Bapna withMr. Meyhul MittalMr. Meyhul Mittal HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE GANESH RAM MEENA Order 27/08/2024 1.Petitioner has preferred this writ petition inter alia prayingthat respondents be directed to grant interim reward to thepetitioner for the information given by the petitioner to therespondent with regard to Benami properties. 2.It is contended by counsel for the petitioner that petitionerhad given information to the Income Tax Department with regardto Benami properties vide letter dated 05.11.2015 (Annx.4). It isalso contended that inspite of specific information being given, Income Tax Department has not given any interim or final rewardunder Regulations 7 and 8 of BTIRS, 2018. 3.Counsel for the petitioner has placed reliance upon judgment passed by Court in Sharad Pandya vs Central Board of Direct Taxes & Ors.,D.B. Civil Writ Petition No.3502/2022 decided on13.07.2022 whereby respondents were directed to obtaininformation from petitioner under Annx.A of Scheme, 2018. 4.We have considered the contentions. 5.As per Regulation 7 of BTIRS, 2018, an informant under thescheme can be granted interim & final reward by the competentauthority, on the following conditions being fulfilled:- (a) the informant has given specific information of benamiproperty in the prescribed format in Annx.A and has obtained aninformant code under the scheme; (c) pursuant to such information, the benami property hasactually been provisionally attached under Section 24(4) of theAct. 6.On perusal of the information furnished by the petitioner inAnnx.4 as well as Annx.5, it is evident that petitioner has notgiven any specific information of the benami property. Suchinformation has not been provided under format (Annx.A) andpetitioner has not obtained any informant code under the scheme.From perusal of the petition, it is evident that pursuant to suchinformation, no benami property has been provisionally attachedunder Section 24(4) of the Act. 7.Petitioner was well aware that any information with regard tobenami property has to be given under a prescribed format inAnnx.A, still petitioner has not given specific information under prescribed format and has approached this Court. From perusal ofthe information given by the petitioner vide Annx.4 and 5, it isevident that no specific property has been shown as benamiproperty. Thus, the present petition is devoid of merit and hasbeen filed with ulterior motive, hence, we deem it proper todismiss the civil writ petition with cost of Rs.1 Lac. 7.Petitioner was well aware that any information with regard tobenami property has to be given under a prescribed format inAnnx.A, still petitioner has not given specific information under prescribed format and has approached this Court. From perusal ofthe information given by the petitioner vide Annx.4 and 5, it isevident that no specific property has been shown as benamiproperty. Thus, the present petition is devoid of merit and hasbeen filed with ulterior motive, hence, we deem it proper todismiss the civil writ petition with cost of Rs.1 Lac. 8.Civil Writ Petition is accordingly, dismissed. The cost ofRs.1 lac (1,00,000) is to be deposited with Rajasthan State LegalServices Authority, Jaipur Bench, Jaipur within four weeks. If costis not deposited within four weeks, Rajasthan State Legal ServicesAuthority is free to move an appropriate application before theCourt. (GANESH RAM MEENA),J(PANKAJ BHANDARI),J HEENA/13