Definition of an Informer:

A person (not an officer/employee of the State Excise Department) shall be called an "informer" (खबरी) if:

(i) Categories of Informers:

Category A — Informers with Knowledge of Legal Violations:

Any person who has knowledge of acts violating the following laws:

• Bombay Prohibition Act 1949 and Rules
• Drugs and Cosmetics Act 1955 and Rules
• Maharashtra Sugarcane Control Act 1956 and Rules

Category B — Informers with Knowledge of Revenue Evasion:

Any person who has knowledge of:

• Unauthorized manufacture, sale, or possession of liquor
• Liquor or beer manufactured without paying excise duty and being smuggled out of the manufacturing unit
• Illicit jaggery / molasses / mahua flowers being transported or sold
• Unlicensed distillery operations

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Requirements for Valid Informer Information:

(ii) Action by Excise Officers Based on Informer's Information:

The State Excise Department officers/employees must have taken investigative action under the following laws, based on specific and accurate information provided by the informer:

• Bombay Prohibition Act 1949 and Rules
• Drugs and Cosmetics Act 1955 and Rules
• Maharashtra Sugarcane Control Act 1956 and Rules

(iii) Method of Providing Information:

The informer shall provide information in written form only, by:

• Signature (only) — name NOT to be mentioned
• Left thumb impression (अंगठयाचा ठसा) on the written information

Alternative Method (Subsequent Documentation):

If the informer provides information orally, by telephone, or by mobile phone, and action is taken based on that information, then:

• Subsequent written documentation must be obtained from the informer in the manner above (signature + left thumb impression, name NOT mentioned).

(iv) Contents of Informer's Information:

The informer's written information must include detailed and specific information about:

• Name and address of the accused / person involved
• Modus operandi (method) of the crime
• Names of all persons involved in the offence
• Vehicle number (if vehicles are involved in transport)
• Estimated quantity of liquor, beer, jaggery, molasses, mahua flowers, scotch, etc., involved
• Exact location of the offence

(v) Confidentiality Obligation:

Department officers/employees shall:

• Provide acknowledgment to the informer that their information has been received
• Keep the informer's name and address strictly confidential

(vi) Eligibility for Reward:

The informer shall be eligible for a reward if:

• Action has been taken based on the informer's information, AND
• The result is that revenue loss to the Government has been prevented (i.e., goods seized, offence detected, prosecution successful, etc.)

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F. REWARD AMOUNT CALCULATION AND APPROVAL

Reward Formula and Rates

Sl. No.	Category of Offence	Officers/Employees Reward Amount	Informer Reward Amount
1	Seized Liquor / Beer / Jaggery / Molasses / Counterfeit Scotch / Mahua Flowers / Toddy, etc.	Calculation of Base Amount: Whichever is lower: (a) FIR value (एफ.आय.आर. मधील रक्कम), OR (b) Value calculated at State Excise Duty / Special Tax rates applicable in Maharashtra Reward Rate (Upon Seizure): Minimum 5% to Maximum 7% of the calculated base amount Reward Rate (Upon Conviction in Court): If the offence is proven in court, investigating officer and participating employees shall receive Minimum 5% to Maximum 7% of the base amount	Reward Rate: Maximum 5% of the calculated base amount (value of seized goods excluding vehicles, calculated as above)
2	Seized Alcohol / Spirit	Calculation: Excise Duty amount calculated at the prevailing rates on the seized alcohol Reward Rate (Upon Seizure): Minimum 5% to Maximum 7% of the duty amount Reward Rate (Upon Conviction): If proven in court, investigating officers shall receive Minimum 5% to Maximum 7% of the duty amount	Reward Rate: Maximum 5% of the excise duty amount
4	Excess Loss Detected in Distillery / Alcohol or Beer Manufacturing Unit	Up to 5% of recovered duty amount	NOT APPLICABLE
5	Bond Recovery (MPDA / MPA / Criminal Procedure Code Section 438, MPA Section 93)	(a) Re-prosecution for Fresh Offence: If action is taken again after bond recovery, and bond amount is deposited: 5% of the bond amount recovered (b) MPDA / MPA / Externment Action: Maximum ₹10,000	NOT APPLICABLE

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Calculation Procedure and Committee Responsibility

The Reward Recommendation Committee shall, on a case-by-case basis:

1. Calculate the value of seized goods (excluding vehicles) using:

   • FIR value, OR
   • Value at State Excise Duty / Special Tax rates applicable in Maharashtra
   • Whichever is lower

   • Calculate the excise duty amount on seized alcohol using prevailing duty rates.

   • Present calculations to the authority empowered to sanction the reward with appropriate recommendation.

     Dispute Resolution in Calculation:

     If the Committee faces any difficulty in the calculation, the Commissioner, State Excise shall have final authority to decide the matter.

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     G. PROCEDURE FOR OFFICERS/EMPLOYEES TO CLAIM REWARDS

     Step 1: Proposal Submission

     • The officer/employee who has performed exceptional/outstanding work shall submit a proposal to their Office Head (कायालय प्रमुख).

     Step 2: Information to Include in Proposal

     The proposal must state:

     • Details of the work performed
     • Complete information on previously sanctioned rewards — the employee must disclose how much reward amount has been previously approved/disbursed to them.

     Step 3: Office Head's Action

     The Office Head shall forward the proposal to the competent Reward Recommendation Committee.

     Step 4: Committee's Verification Duty

     When the Reward Recommendation Committee recommends the reward, it must inform the authority empowered to sanction the reward with:

     • Complete details of all previously sanctioned/disbursed rewards to that officer/employee
     • This information must be presented in detail to the sanctioning authority.

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     H. RECORD MAINTENANCE AND ACCOUNTABILITY

     Record Retention by Committee Member Secretary:

     • The Member Secretary of the Reward Recommendation Committee shall maintain records of:
       • Officers/employees who received rewards under this scheme
       • Reward amounts sanctioned and disbursed
       • All such records shall be kept for a minimum of 30 years.

       Centralized Record at Commissioner's Office:

       • Year-wise and officer/employee-wise details of sanctioned rewards shall be maintained at the Commissioner's office.

       Disqualification from Using Reward as Justification:

       • If a reward-receiving officer/employee is subsequently subjected to disciplinary or criminal action during their service:
         • The previously received reward amount shall NOT be used as a justification or performance metric in that subsequent action.
         • The prior reward cannot be a ground for defense.

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         I. NATURE OF THE REWARD — NOT A RIGHT OR ENTITLEMENT

         • The reward is given in the nature of encouragement/incentive (प्रोत्साहनात्मक), NOT as a right.
         • The officer/employee cannot demand the reward as a legal right.
         • The officer/employee cannot claim that:
           • They are entitled to posting/transfer to their preferred location based on reward amount, OR
           • They deserve other service-related benefits (promotions, increments, etc.) based on the reward.

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           J. INCIDENTAL EXPENSES IN CRIME INVESTIGATION

           Covered Expenses:

           Expenses incurred in the investigation of cases (transportation of seized goods, loading/unloading charges, etc.) shall be treated as incidental/ancillary expenses.

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           K. REWARD DISTRIBUTION CEREMONIES

           Frequency of Award Ceremonies:

           • Divisional/District Level: Award ceremonies shall be organized at least once every three months at:

             • The office of the authority empowered to sanction rewards, OR
             • The headquarters of the concerned Divisional Deputy Commissioner

             • State Level: At least one award ceremony annually at the State level.

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               L. COMPARISON OF REWARD AMOUNTS WITH OFFICER PERFORMANCE — CLARIFICATION

               • Officers'/employees' courage and quality of work shall NOT be compared or judged by the reward amount given.
               • The reward amount is a symbol of quality/performance, not a measure of it.

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               M. PENDING CASES FROM 2017-18

               Applicability to Pending Cases:

               • The Reward Recommendation Committee shall decide all reward cases pending as of the date of this Government Resolution under the terms of this scheme.

               No Retrospective Review of Previous Rewards:

               • Previously sanctioned rewards need NOT be reconsidered or reviewed in light of this new scheme.

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               N. FINANCIAL PROVISIONS AND BUDGETARY ALLOCATION

               For Commissioner's Office Expenses:

               Expenses related to rewards and incidental matters shall be charged to:

               • Budget Head: 2039 — State Excise, Sub-head (00)(001) Director and Administration, (01) Commissioner's Office, (01)(01) Commissioner Establishment, Allocation Code (20350014) — Secret Service Expenditure (41, गुप्तसेिा खचम)

               For Divisional/District Office Expenses:

               Expenses related to Divisional Deputy Commissioner's office and Superintendent's office shall be charged to:

               • Budget Head: 2039 — State Excise, Sub-head (02) Establishment and Prevention, (02)(01) Establishment, Inspection and Prevention, Allocation Code (20390032) — Secret Service Expenditure (41, गुप्तसेिा खचम)
               • To be met from the annual sanctioned grants of the respective financial year.

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               O. APPROVAL AND PUBLICATION

               Financial Sanction:

               This scheme has been issued with the approval of the Finance Department vide informal reference No. 21/17/Expenditure-8, dated 03 February 2017.

               Website Publication:

               This Government Resolution has been uploaded on the official website www.maharashtra.gov.in, Reference Code: 201710091312567829.

               Digital Signature:

               The GR is issued under digital signature and is binding.

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               DISTRIBUTION OF THE ORDER

               Official Distribution (प्रत):

               1. Commissioner, State Excise, Maharashtra State, Mumbai
               2. Accountant General-1/2 (Audit/Finance), Maharashtra State, Mumbai and Nagpur
               3. All Divisional Deputy Commissioners, State Excise
               4. All District Superintendents, State Excise
               5. All District Treasury Officers

               Information Copies (प्रत: मावहती स्तर):

               1. Principal Secretary to Chief Minister, Secretariat, Mumbai
               2. Private Secretary to Minister (State Excise), Secretariat, Mumbai
               3. Senior-level Assistant to Principal Secretary (State Excise), Mumbai
               4. Finance Department / Expenditure-8 / Financial Reforms-1, Secretariat, Mumbai
               5. Vigilance (State Excise-1), Secretariat, Mumbai

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               IMPORTANT NOTES AND SPECIAL CONDITIONS

               1. Reward Sanctioning Authority Hierarchy

               The sanction authority operates on a tiered structure based on reward amount. Officers cannot exceed their delegated authority limits — higher amounts must go to the appropriate higher authority.

               2. Mandatory Committee Recommendation

               No reward can be sanctioned without a prior formal recommendation from the designated Reward Recommendation Committee. Committee composition is strictly prescribed and must not be altered.

               3. Informer Anonymity and Safety

               • Informers' identities are absolutely confidential — not even to be recorded by name in official orders.
               • Informers receive rewards through the officer they reported to.
               • The government shall maintain confidentiality through all administrative stages.

               4. Timeline for Decision

               All reward-sanctioning authorities must decide within one month of receiving the committee's recommendation. If a dispute arises, the superior authority must decide within one month of receiving the appeal.

               5. Dual Eligibility Possible

               An officer may qualify for rewards both as an investigating officer and as an officer filing the charge sheet, but the charge sheet officer's reward is conditional on a favorable court judgment.

               6. Conviction Requirement for Court-Level Rewards

               Rewards for charge sheet filing officers shall only be paid after the court judgment is delivered in favor of the Government. This is a strict condition.

               7. Lifetime Cap with Limited Relaxation

               Officers/employees can receive a maximum of ₹25,00,000 throughout their career. This can only be exceeded if the Government specifically relaxes it as a special exception on a case-by-case basis.

               8. No Quid Pro Quo for Service Benefits

               An officer receiving a reward cannot use that fact to claim:

               • Preferential postings or transfers
               • Promotion or increments
               • Any other service benefit

               The reward is purely incentive-based and cannot be converted into service entitlements.

               9. Disqualification for Criminal Conviction

               Any person — whether officer, employee, or informer — who is convicted under any law becomes permanently ineligible for any reward under this scheme.

               10. Amendment Authority

               The Commissioner, State Excise retains the authority to modify the performance criteria (निकष) as circumstances change, but he cannot unilaterally change the reward rates or sanctioning authority structure — those require another Government Resolution.

               11. RTGS/NEFT Mandated for Officers; Cash Option for Informers

               • Officers/employees must receive rewards via RTGS/NEFT to their bank account.
               • Informers may choose either RTGS/NEFT or cash, as per their preference, to protect anonymity if desired.

               12. Audit Trail for Informer Rewards

               • The officer receiving information from the informer must file a receipt/acknowledgment with the Divisional Deputy Commissioner / Director / Superintendent.
               • This receipt must include the informer's written information (signature + thumb impression) and proof that the reward was disbursed.
               • Audit officers can demand these records during audit, and production is mandatory.

               13. Non-Bailable Offence Exception

               Normally, the offence should be cognizable (बैलेबल) for a case to be reward-worthy. However, if the performance is exceptionally excellent, a reward may be given even in a non-bailable offence (नॉन-बैलेबल).

               14. Minimum Seized Goods Value: ₹25,000

               A case must involve seized goods of at least ₹25,000 value to qualify for a reward, unless the Committee recommends relaxation due to exceptional performance.

               15. Government's Right to Relax Norms

               While the scheme prescribes specific rates (5% to 7%), limits (₹25,000 minimum), and caps (₹25,00,000 lifetime), the Government retains discretion to relax these norms for special cases.

               16. Annual Reporting at State Level

               The scheme shall be reviewed at least once per year at the State level through official award ceremonies, promoting transparency and accountability.

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               WHO IS AFFECTED

               This scheme applies to:

               1. State Excise Department Officers/Employees:

                  • Junior Constables (जवान संवर्ग) to Deputy Commissioner (Senior Grade)
                  • Clerical staff (if exceptional work is performed)
                  • All ranks and cadres within the State Excise Department

                  • Private Informers/Citizens:

                    • Any member of the public providing information about violations of:
                      • Bombay Prohibition Act 1949
                      • Drugs and Cosmetics Act 1955
                      • Maharashtra Sugarcane Control Act 1956
                      • Informers need not be affiliated with the Excise Department

                      • Offences Covered:

                        • Counterfeit liquor manufacture and sale
                        • Duty evasion in licensed distilleries/breweries
                        • Illegal country liquor manufacturing (हातभट्टी दाब)
                        • Smuggling of liquor from other States
                        • Adulteration of toddy with harmful substances
                        • Unlicensed jaggery/molasses/mahua flower trade
                        • Violations under Drugs and Cosmetics Act 1955
                        • Violations under Maharashtra Sugarcane Control Act 1956

                        • Authorities Implementing:

                          • Commissioner, State Excise
                          • Director (Enforcement & Vigilance)
                          • All Divisional Deputy Commissioners
                          • All District Superintendents
                          • Office of the Principal Secretary, State Excise

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                          LEGAL REFERENCES AND CITED ACTS

                          The scheme operates under:

                          1. Bombay Prohibition Act, 1949 — and all Rules made thereunder
                          2. Drugs and Cosmetics Act, 1955 — and all Rules made thereunder
                          3. Maharashtra Sugarcane Control Act, 1956 — and all Rules made thereunder
                          4. Maharashtra Prevention of Dangerous Activities Act (MPDA) — for preventive detention of habitual offenders
                          5. Criminal Procedure Code — Sections 91 and 93 (bondage and recognizance)
                          6. Previous GR dated 20 May 1976 — partially superseded by this 2017 GR

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                          PREVIOUS SCHEME SUPERSEDED

                          This Government Resolution supersedes and replaces the previous reward scheme issued on 20 May 1976 (GR ref: MIS 0174/47 (235)-XXX-PR, dated 20 May 1976), which had remained unchanged for 40 years. The new scheme reflects changes in:

                          • Excise duty rates
                          • Nature of crimes
                          • Criminal methodologies
                          • Communication technologies available to offenders

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                          END OF ANALYSIS