KARNATAKA
EXCISE (GRANT OF REWARDS) RULES, 1967
Rule - 1. Title, extent and commencement.
(1)
These rules may be called
the Karnataka Excise (Grant of Rewards) Rules, 1967.
(2)
They shall extend to all the
areas of the State of Karnataka where the Karnataka Excise Act, 1965 is in
force.
(3)
They shall come into force
at once.
Rule - 2. Grant of Rewards.
(1)
In any case in which a
penalty is imposed or confiscation ordered by a competent authority under any
law for the time being in force for the administration or protection of excise
revenue, the undermentioned Officers of the Excise Department may grant in such
proportions, as they think fit to any person or persons, who may have contributed
to the conviction of the offender or to the seizure of the property so
confiscated, a reward not exceeding [1][twenty-five
per cent of] the proceeds of the liquor or intoxicating drug confiscated plus
the amount for which any other article confiscated in the same case may sell,
plus the amount of any fine imposed therein:
Provided always that the aggregate amount of the reward
thus granted in any one case, shall not exceed if the reward is to be made by
the Excise Commissioner rupees two hundred and fifty and if the reward is to be
made by the Deputy Commissioner rupees fifty.
(2)
In any case in which any
person or persons may have been convicted for an offence under the Karnataka
Excise Act, 1965 but in which no penalty or confiscation may have been imposed
or ordered or in which any person has performed any service of special merit in
respect of prevention or detection of any such offence, rewards may be granted:
Provided
always that the aggregate amount of the reward thus granted in any one case, shall
not exceed rupees one hundred or rupees fifty if the reward is to be made by
the Excise Commissioner or by the Deputy Commissioner respectively.
Rule - 3. Incurring expenditure.
The Excise
Commissioner or the Deputy Commissioner with the sanction of Excise
Commissioner may incur at his discretion an expenditure riot exceeding rupees
fifty in each case, for the employment of informers or for any other purpose
connected with the prevention or detection of any offence against the laws
relating to Excise Revenue.
Rule - 4. Government Sanction.
In all cases where
the reward proposed and expenditure to be incurred exceeds the amounts
mentioned in Rules 2 and 3, previous sanction of Government shall be necessary.
Rule - 5. Minimum reward.
No reward shall be
less than [2][ten
per cent] the aggregate amount of the fines and confiscations realised:
Provided that where the aggregate amount of fines and confiscations realised is
small not exceeding rupees ten, the reward may be of equal amount:
Provided further that
the rewards to the village officials shall in no case be less than rupees five.
Rule - 6. Rewards where fine, etc., not imposed.
Where any sentence of
imprisonment is passed and no fine is imposed or realised or no confiscation is
ordered, reward may, in the discretion of the officer authorised under Rules 2
and 3 be granted subject to the limits of sanction specified in these rules.
Rule - 7. Reward to informer, etc.
Not less than half of
the "amount of reward shall be given to the informer, if any, and the
remainder to the persons actually co-operating in the seizure or arrest.
Provided that where the amount is realised in execution of the Magistrate's
warrant the amount of reward to the persons co-operating shall be one- fourth
of the amount of reward admissible under these rules and one-fourth shall be
given to the person who applied for the warrant.
Rule - 8. Distribution of rewards among the Government Employees.
[3][As
amongst Government servants equally engaged in the proceedings of the case in
which the reward is granted, the reward should generally be distributed in
proportion to the contribution made by each official in the case. The inter se
distribution of the reward shall be determined by the authority recommending
the same.]
Rule - 9. Sanction of Excise Commissioner.
No reward shall be
given to the Inspectors of Excise without the previous sanction of the Excise
Commissioner. Rewards to the officers of other Departments shall be made
through the Heads of the Departments concerned.
Rule - 10. Cases where there is no informer.
Where there is no
informer in a case the entire amount of reward shall be given to the persons
who actually co-operated in the detection and seizure.
Rule - 11. Manner of payment.
(1)
Recommendation rolls in Form
No. 1, or bills as the case may be, for payment of rewards should be submitted
to the Excise Commissioner after the case has ended in conviction of the
offenders and where an appeal has been presented, after the conviction is
confirmed and where no appeal is filed, after the limitation period for filing
the appeal has expired. The rolls or bills shall clearly indicate the amount of
fine or penalty, if any, and sales of confiscated property in the case
realised.
(2)
On receipt of the
recommendation rolls or bills, the amount sanctioned or passed by the Excise
Commissioner will be drawn on abstract contingent bills and forwarded to the
officers concerned. The payment of reward may be made personally by the Deputy
Commissioner or the Superintendent of Excise as the case may be, and
acknowledgment obtained from the payees and forwarded to the Excise
Commissioner's Office. No delay should be permitted in the disbursement of
rewards.
(3)
Reward in special cases,
may, with the previous sanction of the Government, be made in any other form
than the grant of money.