THE SECRETARY &ORS. vs B.SHYAM SUNDAR

The Supreme Court addressed the challenge to the denial of a reward under the Reward Scheme, 1985 for officers of the Income Tax Department. The Court held that the payment of rewards under the scheme is ex-gratia and the discretion of the competent committee is final, as per Rule 7 of the scheme. The Court found that the respondent did not meet the criteria for the reward under Rule 2(b) since the assessment was based on collective efforts and materials seized, thus upholding the decision of the Central Administrative Tribunal.