71AA. Reward for detection unearthing of tax evasion, violation of law,

71AA.   Reward   for   detection   unearthing   of   tax   evasion,  violation   of   law,   etc.- Notwithstanding anything contained to the contrary in this Act or in any other law for the time being in force, the Board may, in such circumstances and in such manner and to such extent as may be prescribed by rules, grant reward to the following persons:

(a)     any person who supplies to 'a value added tax officer information about violation of any provisions  of this Act or of any other law for the time being in fore or regards  to evasion or attempt of evasion of tax or revenue payable thereunder, or

(b)     any  value  added  tax  officer  or  an  officer  or  employee  of  any  other  Government organization or of a local authority who detects or unearths the evasion or attempted evasion of tax or revenue payable under this Act or any other law for the time being in force or identifies violation of any provision thereof and, as a result of supply of such information, detection or unearthing it leads to the following situations, namely.

(i)      the seizure and confiscation of goods or other things in relation to which such evasion or attempted evasion of tax or revenue or violation of the provisions of law takes place: or

(ii)     the value added tax' or relevant revenue is collected or, as the case may be, the fine charged upon the person liable is collected under this Act or any other law for the time being in force; or

(iii)  the person, guilty under this Act or any other relevant law is prosecuted.

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