AJMAL MIAN, J.--1. The petitioner through this petition has prayed for the following reliefs:- "The petitioner, therefore, prays that this Honourable Court be pleased.
(a) to direct and order the respondents to pay the petitioner the amount of reward due to him in terms of the Order S.R.O. No.603 (I)/73, dated the 24th April, 1973;
(b) to direct and order the respondents to finally dispose of the case of evasion of duty and taxes on import of aforesaid Cessna Golden Aircraft and to pay the petitioner his due reward immediately upon final disposal of the case;
(c) to grant the petitioner such relief as the nature and the circumstances of the case may require;
(d) to award costs of this petition to the petitioner."
2. The brief facts leading to the filing of the above petition are that the petitioner conveyed certain information about the evasion of customs duty and sales-tax in respect of 3 consignments. In pursuance of the above information, the respondents Nos. 2 and 3 took action against M/s. National Construction Company (Pakistan) Limited, hereinafter referred to as the Company, inasmuch as they demanded the following amounts:-
(i) First Consignment Rs. 4,52,02,875,40 plus
(ii) Second consignment Rs. 1,00,00,000 as penalty.
(iii) Third consignment Rs. 2,29,037
3. It appears that in pursuance of the above demands, the Company paid a sum of Rs.82,75,137.70 against the first consignment but filed Constitutional Petition No. 343 of 1984 challenging the legality of the balance amount in respect of the above consignment, which is still pending in this Court.
4. It may be observed that according to the petitioner there is no proceeding pending in respect of the remaining two consignments challenging the above demands but respondents No. 2 and 3 have failed to take action for the recovery. Be that as it may, the petitioner has filed the present petition and prayed for the above-quoted reliefs on the basis of the averment that he is entitled to receive the reward in terms of S.R.O. No. 603(I)/73, dated 24th April, 1973, hereinafter referred to as the Notification, irrespective of the fact that the total recovery has not been made. The case of the above respondents is that they are willing to pay according to the Notification the reward on the aforesaid amount of Rs. 82,75,137.70 but cannot make payment on the amount not yet received.
Both the learned counsel for the parties have referred to para 8 of the Notification which reads as follows:- "In the case of information leading to detection of evasion of customs duty the same scale of rewards shall mutatis mutandis apply except that the value of the seized goods shall mean the amount of duties and other taxes which were being evaded. Likewise, the confiscation of property shall in this case mean the final disposition of the case involving recovery of duty and taxes being evaded.
(i) Officers set out in the Schedule to this Order may sanction reward to the officers up to Grade 18 or equivalent rank provided such officers actually participate in operation of seizure. These officers may delegate powers to any officer subordinate to them within the limits prescribed in the order.
(ii) In respect of officers of Grade 19 and above where such officers have actually participated in the operation of seizure reward shall be sanctioned by the Administrative Ministers/Division Departments concerned."
5. A perusal of the 'above-quoted para of the Notification | indicates that a person is entitled to the reward upon the final } disposition of the case involving recovery of duty and taxes \ being evaded.
We are inclined to hold that till the time the evaded amount is not recovered a person is not entitled to any reward unless his case falls under para. 5 of the S.R.O, under which half of the admissible reward is to be paid immediately after seizure and the balance is to be paid after find] decision and the confiscation of the property. The present case prima facie falls under para. 8 of the Notification as the goods in respect of which the customs duty and sales tax were evaded were released and they were not seized and, therefore, the confiscation would mean in terms of above para 8 of the final disposition of the case involving recovery of duty and taxes being evaded.
6. It may be pointed out that the petitioner had been paid a sum of Rs. 1,25,000 which amount according to the petitioner is not enough to meet his claim on the amount already received by the above respondents namely, Rs. 82,75,137.70. We are, therefore, of the view that the petitioner is entitled to receive the total amount of the reward as per Notification on the above sum already received by respondents Nos. 2 and 3.
7. As regards the other two consignments as pointed out hereinabove the grievance of the petitioner is that though no case challenging the demand of customs duty and sales tax in respect of the said two consignments is pending but the respondents are not taking any action for the recovery of the above amount and thereby prejudicing the petitioner.
8. We would allow the above petition to the extent of directing the respondents Nos. 2 and 3 to pay the balance amount of reward as per Notification on the aforesaid sum of Rs. 82,75,137.70 and further balance to be paid after realization of the balance of the total on the first consignment. We would also direct the respondents Nos. 2 and 3 to initiate the proceedings for the recovery in respect of the two remaining consignments against the Company in accordance with law and upon receipt of the amount to pay the same as per Notification. The petition stands disposed of in the above terms with no order as to costs.