Section 108 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
108. Rewards.
(1)In any case in which a penalty or confiscation has been adjudged under the Act, a reward not exceeding half of the sale proceeds of the liquor and other articles confiscated plus the amount of the fine imposed, if any, shall be granted in such proportions as the Commissioner may think fit to any person or persons who may have contributed to the conviction of the offender or to the confiscation of the property so seized:Provided always that aggregate amount of the reward thus granted in each case by the Commissioner shall not exceed [Rs. 500/-] [Substituted by Notification No. Fin.(Rev.)/20-3/part/525/67 dated, published in Government Gazette Series I, No. 8 dated 25-5-1967.].Reward exceeding [Rs. 500/-] [Substituted by Notification No. Fin.(Rev.)/20-3/part/525/67 dated, published in Government Gazette Series I, No. 8 dated 25-5-1967.] will be granted by the Government.(2)The Commissioner may incur at his discretion expenditure not exceeding Rs. 25/- in each case for the employment of informers or for any other purpose connected with the prevention or detection of any offence under the Act.(3)Where substantive sentences of imprisonment are passed by Magistrates, and no fine or confiscations are realized, rewards may be paid according to the importance of the case in the discretion of the Government.(4)Half of reward shall be given to the informer, if any, the remainder being distributed to the persons who actually co-operated in the seizure or arrest.(5)If there is no informer, the whole reward should go to the persons who actually co-operated in the seizure of arrest.(6)No reward shall be granted for officers above the rank of Superintendent of Excise. The reward or its share allotted to Government servants shall be distributed to them in proportion to their salaries.Overtime
