Rewards may be given to a person in the service of the Crown in cases where it is no part of the routine duties of that official to bring to light any infraction of stamp law. Rewards may be given to record-keepers for this special service -
Provided that the Chief Controlling Revenue Authority may also grant certificates of good work to the officials contemplated in the above rule whether a reward has been sanctioned or not.
250. Sanction for and amounting of rewards- the rewards shall be awarded after obtaining the sanction of the Chief Controlling Revenue Authority. Non-realization of any fines imposed shall not be a bar to award or rewards. The amount of the reward paid shall be debited to the head 119-Stamps-Judicial and Non-Judicial- A Superintendence - Allowances and Honoraria-Rewards". Criminal penalties realized under Chapter VII of the Stamp Act shall be credited to the head "XXI-Administration of Justice".
251. Rewards to informers- Collectors should give liberal rewards to informers. They should mention in their annual administration reports to what extent action has been taken by them in this respect.
CHAPTER VIII CANCELLATION OF COUPT-FEE STAMPS